Taxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory

Pest Przemysław
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Pest Przemysław: Ph.D., Chair of Financial Law, Faculty of Law, Administration and Economics, University of Wrocław

Financial Law Review, 2016, vol. 1, issue 3, 13-24

Abstract: 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.

Keywords: shale gas; hydrocarbon; tax; taxation; special hydrocarbon tax; tax on extraction of some minerals; environmental usage fee (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finlaw:v:1:y:2016:i:3:p:13-24:n:2

DOI: 10.1515/flr-2016-0014

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