Environmental protection solutions and real estate tax
Abstract
This study analyses real estate tax regulations in the context of taxation of land occupied for photovoltaic farms and taxation of electrostatic precipitators and hydropower plants in the context of ecological solutions. The analysis of the applicable regulations leads to the conclusion that there are solutions in the real estate tax that can be described as, to put it mildly, not encouraging “green” behaviour, an example of which is the highest rate of taxation of land occupied for a photovoltaic power plant, as well as taxation of elements of hydroelectric power plants. Also, the “randomness” of taxation of buildings in real estate tax causes doubts regarding the taxation of electrostatic precipitators, which results in the lack of the expected ecological incentive to install these facilities. The Author uses the method of dogmatic and legal analysis of court decisions.
Keywords:
tax, real estate tax, ecological taxes, constructions, business activityReferences
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