Ekopodatki podstawą reform systemu podatkowego
Streszczenie
Conception of Ecological Tax Reform is reduced to shift the burden of the tax from work and
capital to increase severance tax and to increase taxation emitted into the environment pollution.
By ETR we can improve our environment condition, especially throughout reduction and sensible
consumption of fuel, energy, environment materials and supplies. At the same time throughout
reduction fiscal burden for employees we can increase amount places of employment. In the
process of introduction ETR it has great weight to build social acceptance for those changes in
fiscality and progressively introduction rates of ecological taxes. Ecological Tax Reform in Poland
can bring economic, social and environmental benefits. But it demands to carry out studies and
reports. At present conditions of home economy it is controversial to propose new solutions, and it
can have only postulate character. At present time legal status polish system of taxation it is
necessary to introduce actions which reduce burdens in assessed and hidden taxes, so we can
propose in its place ecological taxes.
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