TY - JOUR
TI - Taxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory
AU - Pest, Przemysław
TI - Taxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory
AB - 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.
VL - 2016
IS - Issue 3 (3)/2016
PY - 2016
C1 - 2299-6834
SP - 13
EP - 24
UR - https://ejournals.eu/en/journal/financial-law-review/article/taxation-of-the-prospecting-exploration-and-extraction-of-shale-gas-on-polish-territory
KW - shale gas
KW - hydrocarbon
KW - tax
KW - taxation
KW - special hydrocarbon tax
KW - tax on extraction of some minerals
KW - environmental usage fee