Na przestrzeni lat, wraz ze wzrostem konsumpcjonizmu i przyspieszoną globalizacją, następuje zwiększenie wykorzystania zasobów wodnych, w tym oceanów. Skutkuje to między innymi zanieczyszczeniami. W celu oceny istniejącego stanu oceanów oraz instrumentu, który może w głównej mierze przyczynić się do ochrony zasobów wodnych, stosuje się podatki środowiskowe. Celem tego badania jest ocena znaczenia podatków środowiskowych w SIDS (Small Island Developing States), ze szczególnym uwzględnieniem podatków związanych z oceanami. W artykule scharakteryzowano współczesne zagrożenia dla gospodarki oceanicznej, w szczególności zanieczyszczenia oraz utratę różnorodności biologicznej. Na podstawie analizy literatury oraz danych ilościowych można stwierdzić, że liczba podatków związanych z oceanami w SIDS jest marginalna. Dochody podatkowe z podatków środowiskowych są stosunkowo niewielkie w porównaniu z innymi krajami. Metody badawcze zastosowane w artykule to analiza literatury, analiza danych zastanych oraz metoda wnioskowania.
EN
Over the years, with the increase in consumerism and accelerated globalisation, there has been a growing trend in the use of water resources, including oceans. This results in, among other things, pollution. In order to assess the existing state of the oceans and the instrument that can mainly contribute to the protection of water resources, environmental taxes are used. The objective of this study was to evaluate the significance of environmental taxes in SIDS (Small Island Developing States) with particular emphasis on ocean-related taxes. The article describes the current threats to the ocean economy, in particular pollution and loss of biodiversity. Based on the analysis of the literature and quantitative data, it can be concluded that the number of taxes related to the oceans in SIDS is marginal. Tax revenues from environmental taxes in SIDS are relatively small compared to other countries. The research methods used in the paper are literature analysis, analysis of existing data and the inference method.
Commercial use of the sea includes, among others: sea shipping closely related to the transport of cargo and passengers, transhipment services in sea ports, fishery and aquaculture, marine mining, marine renewable energy, including the development of technologies for obtaining energy from renewable sources (wind, waves, tides), marine and coastal tourism. All the above-mentioned areas of economic activity are part of the traditionally understood maritime economy. Considering the maritime economy through the prism of sustainable development has led to the crystallization of the concept of the blue economy both at the universal level in the United Nations and at the regional level, e.g. in the European Union. The blue economy is a low carbon, resource efficient, circular economy based on sustainable consumption and production patterns, improving human well-being and social justice, providing economic value and employment, and significantly reducing environmental risks and shortages. The blue economy aims to promote economic growth, social inclusion, and the preservation and improvement of living conditions, while ensuring the environmental sustainability of seas, oceans and coastal areas. The legal framework for the blue economy includes, inter alia, in the United Nations Convention on the Law of the Sea (UNCLOS). The function of further development of the blue economy is the implementation of sustainable development goals (SDGs).