Szanse oraz zagrożenia stosowania podatków ekologicznych w praktyce gospodarczej

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OF ENVIRONMENTAL TAXES APPLICATION

Summary

Practical application of environmental taxes is very complicated because apart from achievement of environmental goals, they may have a significant impact on the economy. There is a risk that the introduction of ill-designed tax not only fails to reach the intended environmental goals, but also cause different costs for the society. Distributional effects of environmental taxes could be an important threat, causing the welfare loss for people with the lowest incomes. One possible solution is to implement a comprehensive HFRORJLFDO WD[ UHIRUP SURYLGLQJ GRXEOH GLYLGHQG x UHDFKLQJ HQYLURQPHQWDO goals and stimulating the economy. Conclusions of polish researchers on the possibility of implementing the principles of ecological tax reform are moderate positive. The reform can provide a greater opportunity to integrate environmental objectives in the state tax system, thereby creating a basis for sustainable development.

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Literatura

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environ-mental instrument choice66513DSHUV>'RNXPHQWHOHNWURQLF]

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intro-duction1%(5:RUNLQJ3DSHU6HULHVE>'RNXPHQWHOHNWURQLF]Q\

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