Taxation and Environmental Policy

摘要

This paper analyses environmental taxation in the EU and targets of the Europe 2020 strategy in respect to environmental goals with special reference to Croatia. We see that environmental taxes and fees have become a significant fiscal tool and a question still remains if they have considerable effect on the environment. However, given the Europe 2020 environmental targets, it seems that the EU will meet its targets before 2020. Even though countries introduce environmental taxation and standards become stricter, in countries like Croatia, which already met the standards with room to spare, it is questionable weather environmental taxation does any service to environment itself.