Dylematy związane ze stosowaniem podatków ekologicznych

Abstract

This paper discusses arguments for and against ecological tax reform. Growing environmental problems, permanent high unemployment rate, unsatisfactory pace of economical growth and growing average age of population tn highly developed countries are in the centre of attention of governments and politicians. The question whether it is possible to improve the quality of environment and, as a second dividend, obtain efficiency improvement in resource allocation and stabilisation in public finance is specially pertinent today. This paper presents a survey of ecological tax reforms undertaken in some EU countries up till now. It discusses both theoretical and practical issues related to the matter. The evidence collected so far shows that the problem of application of ecological taxes is complex and calls for a detailed analysis of potential costs and benefits in each case. Co-ordination of action on international scale might be an important factor in promoting ecological taxes.