|
In the age of increasing environmental awareness of the society which is expressed mainly through implementation of the concept of sustainable development on various levels of management, care about the natural resources becomes particularly important. On one hand, these resources should be protected but, on the other hand, they should be exploited in a manner which does not endanger their potential. In this respect, a major role should be played by local self-governments having several instruments which have been made available in order to affect the local entities including, among others, taxation tools which can be used for the achievement of goals considered as a priority.
The article describes those taxes in Poland for which the local self-governments perform the role of fiscal authority. The analysis of such tax considerations is carried out in terms of potential reductions and waivers in case of business activity intended for broadly understood protection of natural resources. In a way, some of these reductions and waivers are automatic ones because they have been clearly defined in relevant legal acts. However, the Polish legislation leaves certain discretion to local economy managing entities determining the value of levies which has been clearly indicated in the study including reference to relevant regulations. In order to illustrate the need to introduce the taxation solutions contributing to the development of pro-environmental activity, particularly in case of economic and agricultural activity, the second part of the study describes the results of pilot research carried out in the second half of the year 2017 on a group of farmers being the owners of the areas encompassed by NATURA 2000 protection programme. In this case, the study population consisted of 36 owners of agricultural farms located in three villages in the territory of Lubelskie and Mazowieckie Voivodship in central and south east part of Poland. The purpose of this project was essentially to examine the possibility of commencement of additional non-agricultural service activity by these persons or its extension in tourism sector with full respect for nature conservation principles. From obtained answers it appears, among others, that introduction of preferences in taxes and local fees is expected by the majority of respondents as the substantive support for their activities. It should be also emphasized that, owing to readiness prevailing among the respondents to broaden their knowledge in the scope of the rules of proceeding in protected areas, a part of these facilitations could be oriented towards supporting trainings in this scope.
|
