EKOLOŠKI I EKONOMSKI UČINCI PRAVNOG OKVIRA UNOSA I UVOZA RABLJENIH AUTOMOBILA U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINU / ECOLOGICAL AND ECONOMIC EFFECTS OF THE LEGAL FRAMEWORK ENTRY AND IMPORT OF USED CAR IN CROATIA AND BOSNIA AND HERZEGOVINA

Abstract

In this paper, the authors discuss the legal and economic determinants of entry or import of vehicles in the Republic of Croatia and the economic effects of an established legal framework to traders and buyers of used vehicles. The basic statement in this paper is associated with the recent changes of legislation, primerily in methods of calculation and payment of the special tax when entering and at the import of used cars. Therefore, legal settings are provided not only by fiscal effects but also the ecological approach of importers and buyers. The mentioned legal solutions specifically stimulates the entry of cars without carbon dioxide emissions as well as historical vehicles, while all the other vehicles are involved in the calculation system and payment of excise tax, which is calculated by the competent customs office before registering a vehicle. The authors compare the legal framework entry and import of used cars in the Republic of Croatia to the same regulations in Bosnia and Herzegovina and note that the above legal framework ensures good fiscal effects but also an incentive for the entry and import of environmentally friendly cars.