Academic Scientific JournalsTaxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory
Keywords:
shale gas, hydrocarbon, tax, taxation, special hydrocarbon tax, tax on extraction of some minerals, environmental usage feeAbstract
The article presents the most important legal regulations addressing taxation of the prospecting, exploration and extraction of shale gas on polish territory, discussing the types of taxes applicable to enterprises engaged in this type of activity: the hydrocarbon tax, the tax on the extraction of some minerals, income tax, environmental usage fee, and property tax. The research issue is an important one when considering how the taxes assessed on entities conducting activity that consists in the prospecting, exploration and extraction of shale gas is one of the factors determining the profitability of such activity in Poland.
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References
Łaszczuk A., Matyka M., Obecny system opodatkowania wydobycia węglowodorów w Polsce z perspektywy jednostek samorządu terytorialnego [in:] Wpływ wydobycia gazu łupkowego na rozwój społeczno-ekonomiczny regionów – amerykańskie success story i potencjalne szanse dla Polski, Raport Instytutu Kościuszki, Kraków 2012.
Lipiński A., Nowy model opłat eksploatacyjnych w prawie geologicznym i górniczym (uwagi de lege ferenda) [in:] Księga jubileuszowa Profesora Marka Mazurkiewicza. Studia z dziedziny prawa finansowego, prawa konstytucyjnego i ochrony środowiska, Wrocław 2001.
Lipiński A., Zmiany prawa geologicznego i górniczego (tzw. nowela węglowodorowa), “Przegląd Ustawodawstwa Gospodarczego” 2014, no. 9.
The taxation of petroleum and minerals: principles, problems and practice, eds. P. Daniel, M. Keen, Ch. McPherson, London and New York 2010.
Documents
Elaboration of government draft Bill on a tax on some minerals, Sejm Paper no. 144/VII
Elaboration of government draft Bill on a Special Hydrocarbon Tax, amendment to the Act on the tax on the extraction of some minerals, and on amendments to other Acts, Sejm Paper no. 2351/VII.
Acts of law
Local Taxes and Fees Act of 12 January 1991 (Dziennik Ustaw of 2016, item 716).
Personal Income Tax Act of 26 July 1991 (Dziennik Ustaw of 2012, item 361 (as amended).
Corporate Income Tax Act of 15 February 1992 (Dziennik Ustaw of 2014, item 851 (as amended).
Building Code of 7 July 1994 (Dziennik Ustaw of 2016, item 290).
Local Self-Government Units Income Act of 13 November 2003 (Dziennik Ustaw of 2015, item 513 (as amended).
Geological and Mining Act of 9 June 2011 (Dziennik Ustaw of 2015, item 196 (as amended).
The Act of 2 March 2012 on the Tax on Extraction of Some Minerals (Dziennik Ustaw of 2012, item 362 (as amended).
Act of 11 July 2014 amending the Geological and Mining Act and some other Acts (Dziennik Ustaw of 2014, item 1133).
Special Hydrocarbon Tax Act of 25 July 2014 (Dziennik Ustaw of 2016, item 979).
Jurisdiction
Constitutional Tribunal Judgment of 13 September 2011, Case no. P 33/09 (www.trybunal.gov.pl).
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