Wybrane proekologiczne preferencje podatkowe

Abstract

A need for increased protection of the natural environment obligates the legislator to set out a legal framework for many aspects of human activity. As a consequence, there are many regulations in public law, as well as in private law, which allow to realize pro-ecological policy of the state and self-governing entities. Among all of the laws - tax law occupies an important place in discussions concerning protection of the natural environment. In particular a huge role is played by tax preferences. Pro-ecological policy can be achieved with a preferential tax regime, especially with income tax, capital tax and turnover tax. The policy is based on a special system of encouraging protection of the natural environment by way of tax allowances and tax exemptions. An assessment of analyzed regulations leads to the conclusion that pro-ecological tax preferences - regulated in tax law currently in force - need to be improved.