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 CO2Bibliografia
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Michał PtakStatystyki
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Prawa autorskie (c) 2020 Economic and Environmental Studies
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