Podatek od wydobycia niektórych kopalin jako jeden z rodzajów podatków ekologicznych
The tax on certain mineral extraction as one of the environmental taxes types

Summary/Abstract: The article describes the tax on certain minerals extraction, which was implemented in April 2012. The main objective of this article was the assessment of receipts coming from this tax in the years 2012-2015 compared to other environmental taxes. The assessment was made with the use of statistical analysis of collected reporting data. The article presents the essence of environmental taxes, their definitions and describes in detail the rules of taxation on certain minerals extraction. The article shows the volume of the budget revenue coming from this tax since its introduction until 2015 as well as comparative analysis of the same against all environmental taxes existing in Poland. It also presents lobbying activities aimed at reducing this tax.

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