The use of carbon taxes and charges in climate policy

Michał Ptak

Opublikowane: 2020-12-11

Tom 13 Nr 1 (25) (2013)

Wybrane problem związane z podatkami i opłatami węglowymi

Michał Ptak

Abstrakt

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.

Słowa kluczowe:

zmiany klimatu, podatki węglowe, podatki od emisji CO2

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Zasady cytowania

Ptak, M. (2020). Wybrane problem związane z podatkami i opłatami węglowymi. Economic and Environmental Studies, 13(1 (25), 35–48. Pobrano z https://czasopisma.uni.opole.pl/index.php/ees/article/view/3000

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Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Użycie niekomercyjne – Na tych samych warunkach 4.0 Międzynarodowe.

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