| Abstract [eng] |
In this Master's thesis, the pollution tax was analyzed on the basis of a general analysis of the tax structure. In Lithuania, the pollution tax is covered by the Law on Environmental Pollution Tax. The first chapter of the thesis was devoted to the concept of environmental pollution and the legal mechanism of environmental protection. The aim is to show where the need for legal regulation comes from and how it is implemented. The second part of the Master's thesis is devoted to the legal regulation of the environmental pollution tax itself. It should be noted that the environmental pollution tax itself can be broken down into separate categories, i.e. the Environmental Pollution Tax Law establishes a tax on environmental pollution from stationary and mobile sources, on waste products and/or packaging, on waste disposed of at landfill sites, and, most recently, on off-road machinery used for agricultural activities, which is registered in the Register of Tractors, Self-propelled and Agricultural Machinery and their Trailers. A detailed analysis of each taxable category within the general internal tax structure leaves no doubt that the purpose of the Environmental Pollution Tax Act is to promote the reduction of environmental pollution by economic means, to support sustainable development and to ensure that the established pollution standards are not exceeded. Each taxable category therefore has its own system of incentives and tasks, the implementation of which may lead to a reduction in the tax payable by means of the application of an adjustment coefficient. On the other hand, non-compliance with the established procedures implies yet another set of exceptional taxation conditions, namely a higher tax rate. Thus, this is systematically reflected in the third part of this paper, which shows that polluters who do not pursue environmental sustainability and the objectives set out in this law are subject to an exceptional tax treatment, i.e. a higher tax rate. |
