Excise tax and environmental protection (legal analysis) Cover Image

Podatek akcyzowy a ochrona środowiska (analiza prawna)
Excise tax and environmental protection (legal analysis)

Author(s): Łukasz Dubiński
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: excise tax; tax exemption; environmental protection

Summary/Abstract: Tax preferences should stimulate certain behaviors. The purpose of this article is to conduct analysis of these tax preferences concerning excise tax that should encourage to take environmental actions. The aim of this article is also to examine the impact of environmental law on tax law relating to excise duty.

  • Issue Year: 2014
  • Issue No: 68
  • Page Range: 81-89
  • Page Count: 9