Podatek dochodowy w Polsce a finansowanie zielonych inwestycji: wybrane aspekty prawnofinansowe
Income Tax in Poland and Financing Green Investments: Selected Legal and Financial Aspects

Summary/Abstract: The study employed an analysis of extant literature on the subject, as well as normative ma-terials. The analysis revealed that the most fundamental income tax privileges are availablein the form of reliefs, the effectiveness of which must be assessed from the perspective ofattractiveness to taxpayers. In the context of Poland, it is observed that the range of avail-able income tax preferences is relatively limited. Nevertheless, among the few tax reliefs,some solutions can be used by entities interested in implementing green investments.However, it is worth noting that the environmental impact of some tax preferences cansometimes be haphazard and is not necessarily indicative of a deliberate environmentalpolicy. The legislator should consider introducing additional tax preferences for environ-mentally responsible entities as part of the state’s socioeconomic policy. Green tax reliefcan alleviate financial constraints for both businesses and non-business individuals whilealso supporting green sustainability.

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