Prośrodowiskowa reforma podatkowa w krajach Unii Europejskiej
Streszczenie
The objective of the paper becomes the ecological tax reform conducted and carried out
in 9 EU Member States. Within the range of this reform there look place a total turn around
from the issuing and exploitation tax, towards product fees. The author concentrates on
common features combining the reforms taken up by particular countries. Among these features
there are: fight for political and social acceptance of the reform, attempts to avoid the slump
in competitiveness of economic entities, resulting from introducing the reform, as well as an
attempt to coordinate its mechanisms with either the existing environmental regulations or
these being introduced.