Tax instruments of environmental protection as seen in the example of tax reliefs associated with administration of real estate

Abstract

This study undertakes crucial subject matter, from a practical and theoretical angle, of tax instruments of environmental protection associated with broadly understood administration of real estate. It is, besides, timely, especially due to the continuously progressing degradation of the natural environment and its impact on the social and economic environment. The basic research purpose was to establish whether the national legal order uses instruments that encourage this protection and, if yes, to what extent, at the same time assuming the validity of this system’s implementing non-fiscal purposes of taxation.

In order to pursue the set goal, the study refers to the legal basis of environmental protection, taking into account the role of the basic law in this area. The focus is then moved, in essence, to non-fiscal purposes of taxation by carrying out an in-depth analysis of legal solutions concerning tax reliefs that may be attributed the role of tax instruments of environmental protection stipulated at the outset.