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Zbog negativnog uticaja na životnu sredinu i zdravlje ljudi, s jedne, i neophodnosti održivog razvoja, s druge strane, transportni sektor se, danas, nalazi pred velikim ispitom. Zbog toga se u mnogim zemljama ulažu jako veliki napori u kreiranje i sprovođenje strategije razvoja saobraćaja koja će istovremeno omogućiti veću mobilnost ljudi i robe i obezbediti poboljšanje ekoloških uslova. Zbog toga, postoji rastući interes za pronalaženje i primenu različitih planskih, regulativnih, tehnoloških, mekih i ekonomskih instrumenata koji mogu da doprinesu ostvarivanju ove strategije. Predmet ove doktorske disertacije je istraživanje i analiza najznačajnijih ekonomskih instrumenata u funkciji održivog razvoja saobraćaja i drugo, njihova primena u svrhu internalizacije eksternih troškova u drumskom saobraćaju. Cilj ove disertacije jeste da ukaže na mogućnost da se, osim za dostizanje ekonomskih i društvenih ciljeva, ekonomski instrumenti mogu upotrebiti i kao efikasno sredstvo za dostizanje i ekoloških ciljeva u drumskom saobraćaju. Konkretnije, cilj disertacije je iznalaženje rešenja za internalizaciju eksternih troškova u drumskom saobraćaju, a time i za obezbeđenje preduslova za njegov održivi razvoj. U radu je izvršena sistematizacija, analiza i kritičko preispitivanje prednosti i nedostataka, a time i potencijalnih mogućnosti različitih ekonomskih instrumenata za internalizaciju eksternih troškova u drumskom saobraćaju. Uporedo, izvršena je i sistematizacija i analiza različitih ekonomskih podsticaja koji se ili predlažu ili već primenjuju na nivou Evropske unije ili na nivou pojedinačnih zemalja članica. Na osnovu praktičnih iskustava i na osnovu same prirode pojedinih eksternih troškova, identifikovani su i predloženi ekonomski instrumenti koji su se pokazali kao najbolja rešenja za internalizaciju datog eksternog troška. Due to the negative impact on the environment and human health, on one hand, and the necessity for sustainable development, on the other, the transport sector today faces a great challenge. Great efforts are therefore made in many countries to create and implement a transport development strategy which will enable better mobility of people and goods, and at the same time provide better environmental conditions. Hence, there is a growing interest in finding and implementing different planning, regulatory, technological, soft and economic instruments which could contribute to achieving this strategy. The subject of this dissertation is the research and analysis of most important economic instruments for the purpose of sustainable development and, in addition, their implementation with the purpose of external costs internalization in road traffic. The aim of this dissertation is to indicate to the possibility that, apart from achieving economic and social objectives, economic instruments can be also used as an efficient means for achieving ecological objectives in road traffic. More concretely, the purpose of the dissertation is ascertainment of the solutions for internalization of external costs in road traffic and thus provision of the preconditions for its sustainable development. The dissertation has systematized, analyzed and critically reviewed the advantages and disadvantages as well as prospective potentials of different economic instruments for internalization of external costs in road traffic. At the same time, systematization and analyses was performed of different economic incentives which are either recommended or already implemented at the level of the European Union or at the level of individual member states have.

Porez na dohodak graĎana je jedan od poreskih oblika kod kojeg, kako u ekonomskoj teoriji, tako i u praksi, postoji veliki broj otvorenih pitanja, zbog izraţenog trade-off odnosa izmeĎu pravičnosti i efikasnosti. Stoga ne postoji uniformno, najbolje rešenje, već se ocena performansi poreza na dohodak vrši na osnovu definisanih ciljeva oporezivanja i odgovarajućih kriterijuma koji iz tih ciljeva proizilaze, polazeći od vaţećih teorijskih stavova i društvenih preferencija. Tako u savremenoj ekonomskoj teoriji postoji saglasnost da bi ovaj poreski oblik trebalo da bude horizontalno pravičan, da implicira niske troškove primene i umereno poresko opterećenje, jer je ocenjeno da ovaj porez, više nego većina drugih poreza, negativno utiče na ekonomsku efikasnost i dugoročan privredni rast. Često se takoĎe navodi da bi ovaj poreski oblik trebalo da bude i vertikalno pravičan (progresivan), što predstavlja legitiman cilj, ali koji proizilazi iz ličnih vrednosnih sudova, tako da oko njega ne postoji saglasnost. Postojeći sistem poreza na dohodak u Srbiji ne obezbeĎuje zadovoljavajući nivo horizontalne (ni vertikalne) pravičnosti u oporezivanju, alokativno je pristrasan, i relativno sloţen, što izaziva relativno visoke troškove administriranja i primene, zbog čega je njegova reforma neophodna. S obzirom da je reč o porezu koji u velikoj meri moţe uticati na ponašanje ekonomskih agenata, pri čemu ti ekonomski efekti zavise kako od parametrizacije poreza, tako i od strukturnih karakteristika svake zemlje (nivo i struktura dohodaka, nivo poreskog morala, preferencije društva i sl.) za utemeljeno ocenjivanje različitih rešenja neophodno je izvršiti empirijsku analizu osnovnih ekonomskih efekata, na podacima koji se odnose na konkretnu zemlju. Cilj ovog rada je da pruţi pregled relevantnih klasičnih i savremenih teorijskih stavova u vezi sa oporezivanjem dohotka graĎana, da na osnovu analiza iskustava drugih zemalja uputi na opšte zaključke u pogledu ekonomskih performansi alternativnih modela poreza na dohodak, i da na osnovu mikro i makroekonomskih podataka za Srbiju bude izvršena empirijska ocena i analiza osnovnih ekonomskih efekata koji bi u Srbiji bili ostvareni u slučaju primene svakog od razmatranih modela oporezivanja dohotka. In economic theory and practice there are many open questions related to design of personal income tax – probably more than in case of other taxes, due to equity-efficiency trade-off, which is highly related to this tax. Therefore, there is no uniform, single best solution, since the performances of each income tax model are dependent on the defined goals of taxation and respective criteria, which arise from the theory and social preferences. There is a consensus in contemporary economic theory on the need to provide horizontal equity in taxation of personal income, as well as modest administration and compliance costs and low tax burden, since there is empirical evidence that this tax distorts economic efficiency and long term economic growth, more than the most of other taxes. It is often argued that income tax should be vertically equitable (progressive), which is legitimate goal, but stemming from personal judgements, which is why there is no common agreement on this goal. Current personal income tax in Serbia is not horizontally (nor vertically) equitable, neither allocative neutral and rather complex, triggering relatively high administration and compliance costs, which is why its reform is necessary. Since this tax may have large influence on behavior of economic agents, the economic effects being dependent on its parameterization and structural features of each particular country (level and structure of income, tax moral, social preferences, etc.), in order to provide evidence based assessment of different income tax models, it is necessary to perform empirical estimate and analysis of main economic effects, based on the data related to that country. The aim of this paper is to provide insight into relevant classical and contemporary theory of income taxation, to make general conclusions on features of alternative income tax schemes based on the analysis of experience of other countries and to make empirical estimate and analysis of economic effects which would arise in Serbia in case of introduction of each of the alternative income tax models, based on relevant micro and macroeconomic data. In that respect, three revenue neutral income tax reform scenarios for Serbia have been drafted – flat, dual and comprehensive. Each of the reform scenarios is based on respective pure theoretical model.