Opodatkowanie ekologiczne narzędziem ochrony środowiska państw nordyckich
Ecological Taxes as a Tool of the Environmental Protection in Nordic Countries

Summary/Abstract: Ecological tax is a tax whose tax base is a physical unit of something that has a proven, specific negative impact on the environment. The definition puts emphasis on the effect of a given tax in terms of its impact on the cost of activities and the prices of products that have a negative effect on the environment. The article presented ecological taxes problems in Nordic countries from 2008 to 2016. The aim of the article is to analyse: how ecological taxes influence on decrease of environmental pollution. Presentation contained the concept of Pigou’s taxes and idea of the ecological reform.

• Details
• Contents