Mineral Resource Taxation in Poland as Environmental Revenue
نویسندگان
چکیده
The purpose of the article/hypothesis. statistics on environmental taxes in Poland lack a very specific resource taxation form tax extraction certain minerals and exploitation levy, which is subject this article. This paper aims to provide proof that these should be considered nature as such are required reported by European law. Thus, article suggests recommends national revenues data corrected. Methodology. First, law literatue overview presented, taking view characteristics placing those into category. Next, fiscal importance measured within budgets its receivers. Additionally, provides information how much would have changed after consideration discussed research period study 2012–2020. It dictated introduction mineral latest budget reports available. limited accessibility public does not separate accounts hydrocarbon (which excluded from data) other minerals. Results research. literature some evidence levy treated and, together with extraction, nature. they implemented statistics. Although majority made energy, result implementation significantly change values pollution resources, making it second (out three) most important category Poland.
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ژورنال
عنوان ژورنال: Finanse i Prawo Finansowe
سال: 2022
ISSN: ['2353-5601', '2391-6478']
DOI: https://doi.org/10.18778/2391-6478.4.36.04