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24 . : Richard A. Musgrave Peggy B. Musgrave, Public Finance in Theoryand Practice, McGraw-Hill,New York1989, . 7-9.

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27 .: , , , 1995,. 377.

28 .: Richard Musgrave, , , 1973,. 34-35.

29 .: , , COLPI, , 1997, . 8-9.

30 .: Public Economics and the Environment, ed. by Lans Bovenberg SijbrenCnossen,International Tax and Public Finance, VoL 2, 6p. 2/1995, . 151.

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176).

32 . : Environmenta l Taxes and Rela t ions to Other Taxes, ODIN, Minis try of Financeand Customs.

33 . o : Jukka Pirttila Matti Tuomala, Income Tax, Commodity Taxand Environmenta l Policy , Int er nat io na l Tax an d Pu bli c Fi na nce , Vol. 4, 6p. 3/1997,

. 379-393.

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35 .: Taxation and the Environment (Complementary Policies), OECD, Paris 1994,. 74.

36 .: , op. cil., . 294.37 .: , op. cit., . 362. ,38 ., : , op. cit, . 9.39 .: , op. cit., . 362-363. ;28


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42 .: Harald Agerley, Environmental Problems in a Long-Term Global Perspective (y:Ecological Tax Reform, Contributions and Debate from the Conference, 22 June 1995,

Danish Board of Technology, Copenhagen 1996, . 11-12).

43 ., : Doug MacDonald, Green Taxation and Environmental Policy,Paper Presented to the Annual Meeting of the Environmental Studies Association of Canada,June 5, 1995.

44 , .

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(1) , . . , , , , . , , - 2% .48 : - ( , , .), (, ), ( , , ) .49

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45 ., .: Environmental Taxes in OECD Countries, OECD, Paris 1995, . 13.46

". .: Environmental Taxes and Green Tax Reform, OECD, Paris 1997, crp.8.

47 ., T OM : Taxation and the Environment (Complementary Policies), .

7; Environmental Taxes and Green Tax Refor m, . 19-23; ., : Jiirg

K la re r , O ECD : The Ba s i c s a bou t Env i ronme n ta l Ta xe s a nd G re e n Ta x Re fo rm, Newsletter on Green Budget fieform, First Issue, November 17, 1997.

48 .: Environmental Taxes and Green Tax Reform, . 19-21.49 .: Hans Bergmann, Environmental Taxes in the EU Member States (y:Ecological

Tax Reform, Contributions and Debate from the Conference, 22 June 1995, Danish Board

of Technology, Copenhagen 1996, . 16-17).

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50 .: Implementation Strategics for Environmental Taxes, OECD, Paris 1996, . 11.51 .: Taxation and the Environment (Complementary Policies), . 109-112.

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111 ., : Doug MacDonald, op. cit.

112 . : Taxation and the Environment (Complementary Policies), . 18-21;., : , op. cit, . 310-314.

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, . , , . , , .117 , , , . , (, ), , , ( . ). , " .118. , -

116 .: ibid., . 21.117 , ,

, ,7-10 , .

118 ., .: Iza Kruszewska Beverley Thorpe, Greenpeace, Greenpeace International, October 1995.

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2.

2.1.

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119 . , : Taxation and the Environment (Complementary Policies), .11.

120 .: - , , , I , . 9/1997, . 364-365.

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121 ., . Taxation and the Environment (Complementary Policies), .9-12.

122 .: Iza Kruszewska Beverley Thorpe, op. cit.123 . : Environmental Taxes and Green Tax Reform, . 15. .70


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, . 2445/1999, . 46.

125 1980. 1994. - 23%

26%. .: En ironmental Taxes and Green Tax Reform, . 16.

126 .: ibid., . 16. 71


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ea , - ce y no

.128 ,, .129 , ,. -, :

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127 ., .: , op. cit., . 141-143.128 . : Sofia Initiative: Economic Instruments. Report on the Use of

Economic Instruments for Environmental Policy in Central and Eastern Europe,Fourth Ministerial Conference Environment for Europe, The Czech Republic and RegionalEnvironmental Center for Central and Eastern Europe, Arhus, Denmark, 23-25 June 1998,erp. 9.

129 .: -, op. cit., . 365.130 .: Javier Cuervo Ved P. Gandhi, Carbon Taxes: Their Macroeconomic Effects

and Prospects for Global Adoption,IMF Working Paper, International Monetary Fund,

WP/98/73, May 1998, . 13; Implementation Strategies for Environmental Taxes,

. 11-12.

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- 20. , . , , , , , . (. ) ,

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131 . , imp.: Mikael Skou Andersen, The Use of Economic Instruments for Environmental Pol icy A Half Hearted Affair .

132 .: Stephen Smith, op. cit., . 9-10. ! '133 ., TO M : ibid., . 7. -

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134 .: Mikael Skou Andersen, op. at.135 .: -, op. cit., . 366-367.136 .: Stephen Smith, op. cit, crp. 8-9.137 . : Mikael Skou Andersen, op. cit. .:74


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141.: , op. at., . 313.

142 .: Taxation and the Environment (Complementary Policies), . 21.76


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- . (Buchanan), ( ) outputa, jep . . , , , , , , outputa .144

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