摘要：Environmental taxes,as one of the economic instruments in solving environmental problems in modern conditions have a great significance.That significance they have primarily in developed countries,while in underdeveloped countries this is not the case.In mxe countrie that uc the subject of analysis in this paper,environmental taxation gradually becoming more and more important,what specifically indicates the beginning of taxing CO2 emission.Environmental taxes are more abundant in Chile,considering the share of these taxes in total tax revenues collected,compared to the average of OECD countries.The tax on CO2 emissions will start to be implemented from 2018,and beside the positive environmental impact that will have,it will also have a positive impact on the growth of revenue from environmental taxes,what will the Chilean government allow on the basis of these revenues to solve other problems in the country.
其他摘要：Ekološki porezi,kao jedan od ekonomskih instrumenata u rešavanju ekoloških problema,u savremenim uslovima imaju veliki značaj.Taj svoj značaj oni imaju pre svega u razvijenijim zemljama,dok u nedovoljno razvijenim zemljama to nije slučaj.U Čileu koji je predmet analize ovog rada,ekološko oporezivanje postepeno sve više dobija na značaju,na šta posebno ukazuje odluka o početku oporezivanja emisije CO2.Ekološki porezi su izdašniji u Čileu,posmatrajući učešće ovih poreza u ukupnim prikupljenim poreskim prihodima,u odnosu na prosek OECD-a.Porez na emisiju CO2 će početi da se primenjuje od 2018.godine.i pored pozitivnih ekoloških efekata koje će imati,on će takođe imati pozitivnih uticaja i da rast prihoda od ekoloških poreza,što će Čileanskoj vladi omogućiti da na osnovu ovih prihoda rešava i druge probleme prisutne u Zemlji.
