Preferencje podatkowe jako narzędzia subsydiowania przedsięwzięć ochrony środowiska
Tax preferences as the instrument of subsidizing of ecological investments

Summary/Abstract: Tax preferences are a specific group of the state environmental policy. They indirectly influence the behavior of the users of natural environment. In a complex tax system there are no preferences laid down in order to motivate taxpayers to an ecological activity. Hence their influence on the natural environment is considered to be irrelevant in terms of ecological effects. Tax preferences connected with this area of the economy do not diminish budget revenues in a significant way. That is why the limitation of using them and even the elimination of them are proposed.

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