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Abstract
The purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally allows for showing the role of these taxes in practice. The fourth part of this article discusses the environmental tax reform. A theoretical and empirical analysis carried out in the article allows us to state that the tax system should play a fundamental role in shaping sustainable economic development, but in practice it is still difficult to carry out the appropriate environmental tax reform.
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Full text
- Publication version
- Accepted or Published Version
- DOI:
- Digital Object Identifier (open in new tab) 10.7172/1644-9584.75.4
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- Category:
- Articles
- Type:
- artykuły w czasopismach recenzowanych i innych wydawnictwach ciągłych
- Published in:
-
Problemy Zarządzania
no. 16,
pages 72 - 87,
ISSN: 1644-9584 - Language:
- English
- Publication year:
- 2018
- Bibliographic description:
- Dębniak P.: Environmental Taxes and Their Role in the Economics of Sustainable Development// Problemy Zarządzania. -Vol. 16., nr. 3(75) (2018), s.72-87
- DOI:
- Digital Object Identifier (open in new tab) 10.7172/1644-9584.75.4
- Verified by:
- Gdańsk University of Technology
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