O ekološkoj funkciji pojedinih poreskih podsticaja

Abstract

Tax incentives can be seen as state support to the taxpayer. The most frequent argument for in their favour is the possibility of increased stimulation of foreign investments in the economy. Still, tax incentives are only one of the factors taken into account by the investors and included in their economic decisions. It seems necessary to establish a balance between such a way of satisfying the need to attract foreign capital and the need to protect the environment as our existential conditio sine qua non. The intention of the legislator to stimulate the purchase of electric and hybrid vehicles is to be welcomed, in order to reduce pollution in that way as well. However, it remains debatable whether the existing tax incentives will indeed fulfill their non-fiscal, environmental, function.