اثرات مورد انتظار از اصلاح مالیاتی زیست محیطی برای اقتصاد لهستانی

This study presents an assessment of possible consequences of ecological tax reform for the Polish economy. Computable general equilibrium model has been used. The model calibrated for the base year 1995 provides results for the year 2005. Six different scenarios have been considered. Final results confirm both theoretical and practical implications of the ecological tax reforms experiences in Western European countries. The reform is the most favorable when it is based on the concept of shifting tax burden from labor force or households’ income to environmental pollution. Long-run effects of the proposed tax reform in Poland would not slow down the economic growth. The reform, however, has to be implemented as a package of changes in the entire tax system. Such comprehensive reform could even contribute to economic growth of the Polish economy.