Prośrodowiskowa reforma podatkowa w krajach Unii Europejskiej

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.