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Podatki ekologiczne w Polsce w latach 2002–2008

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Malecki P. P.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2011
|
issue 875
79-90
EN
The paper discusses ecological taxes in the Polish fiscal system. The author attempts to identify those taxes, in line with the accepted definition, levied on an occurrence or object that impacts the environment in a negative way. Currently in Poland there are four ecological taxes in force: an excise duty on various consumer goods that are harmful to the environment, a tax on various means of transport, a forest tax and a rural tax. The excise duty is imposed on energy products such as petrol, diesel oil, fuel oil, liquid gas, natural gas and the like, ad also on personal cars. The ecological taxes under consideration are characterised and analysed in terms of their size.
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