The use of carbon taxes and charges in climate policy

• Authors: Michał Ptak

Title variants

PL

Wybrane problem związane z podatkami i opłatami węglowymi

• Languages of publication: EN

Abstracts

EN

The main aim of this article is to discusses theoretical issues regarding the use of carbon taxes in climate policy. The issues include inter alia: the definition of carbon and CO2 taxes, the objectives of these instruments and the tax design (the point at which the tax is levied, tax rates, tax exemptions). Attention is paid to the advantages and disadvantages of carbon taxes over another climate policy instrument which is the tradable emissions allowances system. Carbon or CO2 taxes (charges) have been introduced in a number of European countries. The article presents experience gained by those countries in the field of carbon taxation and results of ex post studies evaluating environmental impact of carbon taxes.

PL

W artykule omówione zostały podstawowe zagadnienia związane z wykorzystaniem podatków węglowych w polityce ochrony klimatu. Zagadnienia te obejmują definicję podatków węglowych i podatków od CO2, cele tych podatków i ich konstrukcję (moment powstania obowiązku podatkowego, stawki i zwolnienia podatkowe). W opracowaniu szczególną uwagę zwrócono na zalety i wady podatków węglowych w porównaniu z innym instrumentem polityki ochrony klimatu, jakim jest system zbywalnych uprawnień emisyjnych. Podatki (opłaty) węglowe zostały wprowadzone w niektórych krajach europejskich. Artykuł zawiera krótką analizę doświadczeń tych krajów związanych z opodatkowaniem emisji dwutlenku węgla, a także przegląd wyników badań dotyczących skutków ekologicznych podatków węglowych.

Keywords

EN

climate change; carbon taxes; CO2 taxes

PL

zmiany klimatu; podatki węglowe; podatki od emisji CO2

• Publisher: Uniwersytet Opolski, Wydział Ekonomiczny
• Journal: Economic and Environmental Studies
• Year: 2013
• Volume: 13
• Issue: 1(25)
• Pages: 35-48

Dates

online

2013-03

Contributors

author

Michał Ptak

• Wrocław University of Economics, Poland

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Identifiers

ISSN

2081-8319