Podatek od deszczu w Polsce jako przykład podatku środowiskowego
Stormwater tax in Poland as an example of a environmental tax

Author(s): Maciej Szczepkowski
Subject(s): Economy, Micro-Economics, Energy and Environmental Studies, Economic policy, Environmental and Energy policy, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: podatek od deszczu;podatki środowiskowe;ryzyko suszy;podatki lokalne;
Summary/Abstract: Purpose: This study presents the role of environmental taxes in the budgets of European Union countries based on Eurostat data available in August 2023. First of all, the chapter presents current areas of study that researchers are dealing with in the context of environmental taxes and fees in Poland and around the world. Next, the author discusses the main assumptions of the rain tax in accordance with the 2017 Act and the proposed changes in this respect, which have not yet entered into force. Methodology: The study is based on the analysis of the literature on the subject and the provisions of tax acts, supported by Eurostat data on environmental taxes and fees. Findings: Green tax reform is currently a promising economic tool in solving both environmental and social problems in many European Union countries and the world’s most developed economies. The experience of various countries shows that it can be a source of income, making up for missing public funds in the budget. One of such ideas in solving these problems is introducing modifications to the so-called rain tax. Systemic solutions regarding rainwater retention are undoubtedly necessary. However, taking into consideration the multi-billion costs of this type of investment and comparing them with the potential budget revenues from the rain tax, it is not significant enough to make a difference.

• Details
• Contents