Keywords
environmental protection
thermomodernization tax relief
How to Cite
Abstract
The article discusses the problem of ecological tax solutions. The content of the article is part of the discussion on environmental protection through environmental taxes. The Polish ecological tax system does not sufficiently meet ecological functions. Therefore, it is advisable to use tax solutions to a greater extent in this area, e.g. in the form of thermo-modernisation tax relief. The aim of the article is to indicate the shortcomings of the structure of this relief and to present proposals for changes in this area. Legal and empirical analysis were used for this purpose.
References
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