Warianty tytułu
Wybrane problemy związane z podatkami i opłatami węglowymi
Języki publikacji
Abstrakty
The main aim of this article is to discusses theoretical issues regarding the use of carbon taxes in climate policy. The issues include inter alia: the definition of carbon and CO2 taxes, the objectives of these instruments and the tax design (the point at which the tax is levied, tax rates, tax exemptions). Attention is paid to the advantages and disadvantages of carbon taxes over another climate policy instrument which is the tradable emissions allowances system. Carbon or CO2 taxes (charges) have been introduced in a number of European countries. The article presents experience gained by those countries in the field of carbon taxation and results of ex post studies evaluating environmental impact of carbon taxes. (original abstract)
W artykule omówione zostały podstawowe zagadnienia związane z wykorzystaniem podatków węglowych w polityce ochrony klimatu. Zagadnienia te obejmują definicję podatków węglowych i podatków od CO2, cele tych podatków i ich konstrukcję (moment powstania obowiązku podatkowego, stawki i zwolnienia podatkowe). W opracowaniu szczególną uwagę zwrócono na zalety i wady podatków węglowych w porównaniu z innym instrumentem polityki ochrony klimatu, jakim jest system zbywalnych uprawnień emisyjnych. Podatki (opłaty) węglowe zostały wprowadzone w niektórych krajach europejskich. Artykuł zawiera krótką analizę doświadczeń tych krajów związanych z opodatkowaniem emisji dwutlenku węgla, a także przegląd wyników badań dotyczących skutków ekologicznych podatków węglowych. (abstrakt oryginalny)
Twórcy
autor
- Wrocław University of Economics, Poland
Bibliografia
- Baranzini, A.; Goldemberg, J.; Speck S. (2000). A Future for Carbon Taxes. Ecological Economics 32: 395-412.
- Chupka, M. (2004). Carbon Taxes and Climate Change. In: Cleveland, C.; Ayres, R. (eds.). Encyclopedia of Energy: 299-306. Elsevier Academic Press.
- Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee, COM(2011) 168/3.
- Creedy, J.; Sleeman, C. (2006). The Distributional Effects of Indirect Taxes: Models and Applications from New Zealand. Cheltenham: Edward Elgar Publishing.
- Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275 of 25 October 2003).
- Epps, T.; Green, A. (2011). Reconciling Trade and Climate: How the Who Can Help Address Climate Change. Cheltenham: Edward Elgar Publishing.
- European Commission (2011). Excise Duty Tables. Part II - Energy Products and Electricity (January 2011). Brussels: European Commission. Available at: http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf [Accessed 30 March 2011].
- European Environmental Agency (2005). Market-Based Instruments for Environmental Policy in Europe. Copenhagen: European Environmental Agency. Available at: http://www.eea.europa.eu/publications/technical_report_2005_8. Accessed 30 January 2011.
- Finnish Ministry of the Environment. Available at: http://www.environment.fi/default.asp?contentid=147208&lan=en. Accessed 15 March 2011.
- Galiana, I.; Green, C. (2010). Technology-Led Climate Policy. In: Lomborg, B. (ed.). Smart Solutions to Climate Change: 292-359. Comparing Costs and Benefits: Cambridge University Press: Cambridge.
- Haugland, T. (1993). A Comparison of Carbon Taxes in Selected OECD Countries. Paris: OECD.
- Hicks, B.; Nelder, C. (2008). Profit from the Peak: the end of Oil and the Greatest Investment Event of the Century. New Jersey: John Wiley and Sons.
- Hoerner, A.; Bosquet, B. (2001). Environmental Tax Reform: The European Experience. Washington: Center For A Sustainable Economy.
- Klavs, G.; Kudrenickis, I. (2009). Energy Efficiency Policies and Measures in Latvia. Riga: Institute of Physical Energetics.
- Lachapelle, E. (2011). The Hidden Factor in Climate Policy: Implicit Carbon Taxes. Ottawa: Sustainable Prosperity.
- Lindhjem, H. et al. (2009). The Use of Economic Instruments in Nordic Environmental Policy 2006-2009. Copenhagen: Nordic Council of Ministers.
- Moavenzadeh, F.; Markow, M. (2007). Moving Millions: Transport Strategies for Sustainable Development in Megacities. Dordrecht: Springer.
- Obwieszczenie Ministra Środowiska z dnia 18 sierpnia 2009 r. w sprawie wysokości stawek opłat za korzystanie ze środowiska na rok 2010 (M.P. 2009 nr 57 poz. 780).
- OECD (2001). Environmentally Related Taxes: Issues and Strategies. Paris: OECD. Available at: http://www.peblds.org/files/Publications/OECD/OECD_Environmentally_Related_Taxes.pdf. Accessed 10 February 2011.
- OECD (2011). OECD Economic Surveys: France 2011. Paris: OECD. Available at: http://books.google.pl/books?id=wlSKzcitAaMC&printsec=frontcover&dq=OECD+Economic+Surveys:+France+2011&hl=pl&ei=Z78aTt6xH8-p8QPW0NwW&sa=X&oi=book_result&ct=result&resnum=1&ved=0CCgQ6AEwAA
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171566936