Environmental fees. Polish case study

• Autorzy: Rogulski M.

Identyfikatory

DOI

10.5277/epe150207

• Języki publikacji: EN

Abstrakty

EN

Some economic aspects of taxes and fees for the use of the environment have been discussed. The Polish environmental charge system is taken into account as an example of the tax system. The types of charges levied for use of the environment have been indicated as well as the persons and entities that must pay, rules of payment and the legal background in Poland. The revenues generated from environmental taxes have been shown on the example of European Union countries. Based on statistical data for Poland, the most important sources of revenue derived from fees for use of the environment were identified and analyzed both in terms of the type of payment as well as the geographical distribution of the entities which are charged.

Słowa kluczowe

EN

environmental engineering; waste management; economic aspects; environmental charges; environmental taxes; tax system

PL

inżynieria środowiska; gospodarowanie odpadami; aspekt ekonomiczny; opłaty środowiskowe; podatki ekologiczne; dane statystyczne; system podatkowy

• Wydawca: Oficyna Wydawnicza Politechniki Wrocławskiej
• Czasopismo: Environment Protection Engineering
• Rocznik: 2015
• Tom: Vol. 41, nr 2
• Strony: 81--97
• Opis fizyczny: Bibliogr. 29 poz., tab.

Twórcy

autor

Rogulski M.

• The Faculty of Environmental Engineering, Warsaw University of Technology, ul. Nowowiejska 20, 00-653 Warsaw, Poland

Bibliografia

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