Abstract:
Practical application of environmental taxes is very complicated because
apart from achievement of environmental goals, they may have a significant
impact on the economy. There is a risk that the introduction of ill-designed
tax not only fails to reach the intended environmental goals, but also cause
different costs for the society. Distributional effects of environmental taxes
could be an important threat, causing the welfare loss for people with the
lowest incomes. One possible solution is to implement a comprehensive
ecological tax reform providing double dividend – reaching environmental
goals and stimulating the economy. Conclusions of polish researchers on
the possibility of implementing the principles of ecological tax reform are
moderate positive. The reform can provide a greater opportunity to integrate
environmental objectives in the state tax system, thereby creating a basis for
sustainable development.