Matlievska, Margarita and Nedanovski, Pece (2011) Environmental protection as a factor for tourism development - nonfiscal goals of taxes. Collection of scientific papers of The Second International Scientific Congress - Biennale, "The influence of tourism on economic development". p. 122.
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Abstract
Abstract
Environmental protection is one of the main factors underlying a successful tourism development. This paper presents the foundation of the national policy for environmental protection as a current leading philosophy, and a concept whose implementation is a paramount for the survival of humanity. Being one of the key factors of the comprehensive social development of every country, the environmental protection has been recognized and addressed as a topic both in the Constitution of the Republic of Macedonia, as well as its legislative branches. In the paper an analysis has been undertaken, based on which one can conclude that the Constitution and the National Regulations from the domain of the fiscal policy (taxes, customs, compensations, etc.) have been created in compliance with the essential functions of environmental protection.
Key words: environmental protection, tourism development, legislation, tax.
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Margarita Matlievska |
| Date Deposited: | 10 Dec 2012 14:44 |
| Last Modified: | 10 Dec 2012 14:44 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/3206 |
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