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Author
Małecki Piotr P. (Kolegium Ekonomii, Finansów i Prawa)
Title
Podatki i opłaty ekologiczne w rozwiniętych gospodarczo krajach świata
Taxes and Ecological Fees in Countries with Highly Developed Economies
Source
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 2005, nr 668, s. 79-90, bibliogr. 7 poz.
Keyword
Opłaty ekologiczne, Podatki, Kraje wysoko rozwinięte
Environmental fees, Taxes, High-developed countries
Note
summ.
Company
Unia Europejska (UE), Organizacja Współpracy Gospodarczej i Rozwoju
European Union (EU), Organization for Economic Cooperation and Development (OECD)
Abstract
Zadaniem artykułu jest przedstawienie i analiza podatków i opłat ekologicznych jakie obowiązują w najbardziej rozwiniętych gospodarczo krajach świata. W pracy dokonano również porównania w tym zakresie Polski z innymi krajami OECD.

The article is concerned with the identification and characterisation of taxes and ecological fees functioning in countries with highly developed economies. Both the essential meaning and the function of these instruments are presented. The different types of these instruments and taxes are elaborated, along with the concretely detailed solutions employed in these countries, which the author assesses on a country by country basis. The author also assesses the ecological revenue in the countries under consideration, basing this assessment on the relationship between the size of income from taxes and ecological fees in these countries to certain macroeconomic categories. In the context of the types and scale of taxes used for creating ecological revenue, the also draws relevant comparisons between those countries with highly developed economies and Poland. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
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Bibliography
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  1. Economic Instruments for Pollution Control and Natural Resources Management in OECD Countries, OECD, Paris 1999.
  2. Environmental Taxes -A Statistical Guide, Eurostat, Luxembourg 2001.
  3. Famielec J., Instrumenty polityki ekologicznej w krajach OECD, „Ekonomia i Środowisko" nr l (16), Białystok 2000.
  4. Finanse publiczne, red. E. Denek, Wydawnictwo Naukowe PWN, Warszawa 1995.
  5. Les taxes liees a I'environnement dans les pays d'OECD. Problemes et strategies, OECD, Paris 2001.
  6. Recents developpemenls dans I'utilisation des c'cotaxes au sein de I'Union europeenne, Agence europeenne pour I'environnement, Copenhague 2000.
  7. Śleszyński J., Ekonomiczne problemy ochrony środowiska, Aries, Warszawa 2000.
Cited by
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ISSN
0208-7944
Language
pol
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