Environmental fee as a part of the environmental taxes system in the Republic of Serbia

Increasing environmental issues had an impact on the environmental taxation across the world giving it a higher importance. However, this process in Serbia, occurs much more slowly because a little importance has been given to the healthy environment by economic policy makers. Environmental fees are part of the system of environmental taxes whose purpose is predefined and are being used for projects in the field of environmental protection. The goal of this paper is to carry out an identification and fiscal bounty of environmental fees in the Republic of Serbia, but also to point out the shortcomings in the spending of collected fees and make recommendations in order to increase the efficiency of spending of these fees in the future.