Environmental aspects in the system of local taxes and tax policy of cities with the powiat status in Poland
Environmental aspects in the system of local taxes and tax policy of cities with the powiat status in Poland

Summary/Abstract: The purpose of this article is to present environmental solutions built into the local tax system and the evaluation of local government tax policy from the environmental perspective based on the example of cities with the powiat status in Poland (66 units). The structure of local taxes offers solutions of pro-environmental nature. This, however, refers only to the taxes in the case of which the executive body of local government unit remains the tax authority. The environmental aspect is mostly visible in statutory catalogs of tax exemptions and in determining tax rates, especially regarding motor vehicle tax and, to a lesser extent, also real estate tax and forest tax. Tax policy carried out by the analyzed units should be evaluated in this regard as not particularly active (except for the motor vehicle tax). This partly results from the fact that the stimulating function of taxes remains contrary to their fundamental, i.e. fiscal function.

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