Environmental Tax Revenue and Expenditures in EU and Serbia - Lessons to be Learnt from Statistics

  • Goranka Knežević Singidunum University, Faculty of Business
  • Vladan Pavlović University of Pristina-Kosovska Mitrovica, Faculty of Economics
Keywords: environmental tax revenue, environmental expenditures, statistics, EU, Serbia


In this research, we emphasize the issues of collecting environmental taxes and spending for environmental protection at the EU 28 plus countries as a benchmark and Serbia. We find no correlation between environmental taxes in EU and expenses incurred for the environment, while at the same time there is a positive, statistically significant relationship between the two variables in Serbia. The observed period covers 2009-2017. This means that government taxes and budget are the main sources of financing green projects in Serbia, therefore, showing lower environmental awareness of companies and citizens.


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