University of Niš, Faculty of Economics, Niš, Serbia

University of Niš, Faculty of Economics, Niš, Serbia

University of Niš, Faculty of Economics, Niš, Serbia


Many environmental and natural resource problems, which have been solved in developed countries with the use of appropriate instruments, are becoming increasingly common in developing countries. Due to poverty, the efficiency of conceiving environmental policies and minimizing costs, are inherent issues of these countries. The aim of this paper is to highlight the importance of environmental taxes in developing countries, as environmental taxes are an instrument of environmental policy that convenes with the level of their development. Most countries today pay great attention to environmental taxes. However, in the tax systems of developing countries, their significance is neglected. We analyzed 12 developing countries, which are members of the European Union, with the tendency to point out the benefits they could have from environmental taxes. A regression analysis was applied on the data series for the period 2001-2016. The results of the model show that the growth of tax revenues from ecological taxes implicitly increases the state allocation in the field of environmental protection.


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