{"id":"https://openalex.org/W2072287640","doi":"https://doi.org/10.15290/ose.2014.03.69.04","title":"Podatki \u015brodowiskowe i podzia\u0142 na grupy podatk\u00f3w wed\u0142ug metodyki Eurostatu","display_name":"Podatki \u015brodowiskowe i podzia\u0142 na grupy podatk\u00f3w wed\u0142ug metodyki Eurostatu","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W2072287640","doi":"https://doi.org/10.15290/ose.2014.03.69.04","mag":"2072287640"},"language":"pl","primary_location":{"id":"doi:10.15290/ose.2014.03.69.04","doi":"https://doi.org/10.15290/ose.2014.03.69.04","is_oa":true,"landing_page_url":"https://doi.org/10.15290/ose.2014.03.69.04","pdf_url":"https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/2605/1/04_Jerzy_Sleszynski.pdf","source":{"id":"https://openalex.org/S4210203772","display_name":"Optimum Economic Studies","issn_l":"1506-7637","issn":["1506-7637"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-70"],"host_organization":"https://openalex.org/P4310317380","host_organization_name":"University of Bia\u0142ystok","host_organization_lineage":["https://openalex.org/P4310317380"],"host_organization_lineage_names":["University of Bia\u0142ystok"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Optimum. Studia Ekonomiczne","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/2605/1/04_Jerzy_Sleszynski.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011210206","display_name":"Jerzy \u015aleszy\u0144ski","orcid":"https://orcid.org/0000-0001-7814-4037","observed_orcids":["https://orcid.org/0000-0001-7814-4037"]},"institutions":[{"id":"https://openalex.org/I4654613","display_name":"University of Warsaw","ror":"https://ror.org/039bjqg32","country_code":"PL","type":"education","lineage":["https://openalex.org/I4654613"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Jerzy \u015aleszy\u0144ski","raw_affiliation_strings":["Ekonomii Ekologicznej","Uniwersytet Warszawski, Warszawski O\u015brodek Ekonomii  Ekologicznej"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ekonomii Ekologicznej","institution_ids":[]},{"raw_affiliation_string":"Uniwersytet Warszawski, Warszawski O\u015brodek Ekonomii  Ekologicznej","institution_ids":["https://openalex.org/I4654613"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5011210206"],"corresponding_institution_ids":["https://openalex.org/I4654613"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.22025636,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":"3(69)","first_page":"52","last_page":"68"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.3537999987602234,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.3537999987602234,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12883","display_name":"Sustainable Development and Environmental Management","score":0.21060000360012054,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12013","display_name":"Sustainable Development and Environmental Policy","score":0.06549999862909317,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-taxation","display_name":"environmental taxation","score":0.9909999966621399},{"id":"https://openalex.org/keywords/energy-taxes","display_name":"energy taxation","score":0.6830000281333923},{"id":"https://openalex.org/keywords/transport-taxation","display_name":"transport taxation","score":0.9990000128746033},{"id":"https://openalex.org/keywords/natural-resource-taxation","display_name":"resource taxation","score":0.7580000162124634},{"id":"https://openalex.org/keywords/emission-taxes","display_name":"pollution taxes","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-classification","display_name":"tax classification","score":0.6600000262260437},{"id":"https://openalex.org/keywords/tax-exemption","display_name":"tax exemption","score":0.39500001072883606}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2802715301513672}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.15290/ose.2014.03.69.04","doi":"https://doi.org/10.15290/ose.2014.03.69.04","is_oa":true,"landing_page_url":"https://doi.org/10.15290/ose.2014.03.69.04","pdf_url":"https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/2605/1/04_Jerzy_Sleszynski.pdf","source":{"id":"https://openalex.org/S4210203772","display_name":"Optimum Economic Studies","issn_l":"1506-7637","issn":["1506-7637"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-70"],"host_organization":"https://openalex.org/P4310317380","host_organization_name":"University of Bia\u0142ystok","host_organization_lineage":["https://openalex.org/P4310317380"],"host_organization_lineage_names":["University of Bia\u0142ystok"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Optimum. Studia Ekonomiczne","raw_type":"journal-article"},{"id":"pmh:oai:repozytorium.uwb.edu.pl:11320/2605","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11320/2605","pdf_url":null,"source":{"id":"https://openalex.org/S4306400933","display_name":"The Repository of University in Bialystok (University in Bialystok)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210094198","host_organization_name":"University Clinical Hospital In Bialystok","host_organization_lineage":["https://openalex.org/I4210094198"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"doi:10.15290/ose.2014.03.69.04","doi":"https://doi.org/10.15290/ose.2014.03.69.04","is_oa":true,"landing_page_url":"https://doi.org/10.15290/ose.2014.03.69.04","pdf_url":"https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/2605/1/04_Jerzy_Sleszynski.pdf","source":{"id":"https://openalex.org/S4210203772","display_name":"Optimum Economic Studies","issn_l":"1506-7637","issn":["1506-7637"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-70"],"host_organization":"https://openalex.org/P4310317380","host_organization_name":"University of Bia\u0142ystok","host_organization_lineage":["https://openalex.org/P4310317380"],"host_organization_lineage_names":["University of Bia\u0142ystok"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Optimum. Studia Ekonomiczne","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2072287640.pdf","grobid_xml":"https://content.openalex.org/works/W2072287640.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W44766640"],"related_works":["https://openalex.org/W2292782263","https://openalex.org/W1157899410","https://openalex.org/W7033303233","https://openalex.org/W2518546014","https://openalex.org/W7166870619","https://openalex.org/W2352648891","https://openalex.org/W7095380770","https://openalex.org/W4400502471","https://openalex.org/W3174393425","https://openalex.org/W6885126490"],"abstract_inverted_index":{"PODATKI":[0],"\u015aRODOWISKOWE":[1],"I":[2],"PODZIA\u0141":[3],"NA":[4],"GRUPY":[5],"PODATK\u00d3W":[6],"WED\u0141UG":[7],"METODYKI":[8],"EUROSTATU":[9],"StreszczenieArtyku\u0142":[10],"zosta\u0142":[11],"napisany":[12],"na":[13,94,107],"podstawie":[14],"analizy":[15],"nowej":[16],"metodyki":[17,43,77,99],"Eurostatu,":[18],"b\u0119d\u0105cej":[19],"podstaw\u0105":[20],"wsp\u00f3lnego":[21],"projektu":[22],"GUS-Eurostat":[23],"pt.:":[24],"European":[25],"Environmental":[26,31],"Economic":[27],"Accounts:":[28],"Module":[29],"for":[30],"Taxes":[32],"(EEEA":[33],"Tax).Celem":[34],"opracowania":[35],"jest":[36,61,70,101,134],"krytyczne":[37],"ustosunkowanie":[38],"si\u0119":[39],"do":[40,154],"wybranych":[41],"sk\u0142adnik\u00f3w":[42],"Eurostatu.Przedmiotem":[44],"zainteresowania":[45],"s\u0105":[46],"nale\u017cno\u015bci,":[47],"kt\u00f3re,":[48],"wed\u0142ug":[49],"kryteri\u00f3w":[50],"ustalonych":[51],"przez":[52],"Eurostat,":[53],"mo\u017cna":[54,151],"zakwalifikowa\u0107":[55],"jako":[56,73],"podatki.Pierwszym":[57],"i":[58],"kluczowym":[59],"rozstrzygni\u0119ciem":[60],"wyodr\u0119bnienie":[62],"podatk\u00f3w":[63,105,140,159],"zwi\u0105zanych":[64],"ze":[65],"\u015brodowiskiem.Podatkiem":[66],"\u015brodowiskowym":[67],"(environmental":[68],"tax)":[69],"podatek":[71,74],"zidentyfikowany":[72],"w":[75,97],"ramach":[76,98],"ESA":[78],"95,":[79],"kt\u00f3rego":[80],"podstaw\u0119":[81],"stanowi":[82],"jednostka":[83],"fizyczna":[84],"oddzia\u0142ywania":[85],"(lub":[86],"substytut/zast\u0119pnik":[87],"tej":[88],"jednostki)":[89],"o":[90],"udowodnionym,":[91],"negatywnym":[92],"wp\u0142ywie":[93],"\u015brodowisko.Kolejnym":[95],"krokiem":[96],"Eurostatu":[100],"dokonanie":[102],"podzia\u0142u":[103],"wyodr\u0119bnionych":[104],"\u015brodowiskowych":[106],"cztery,":[108],"z":[109,136,144,156],"g\u00f3ry":[110],"ustalone,":[111],"grupy:":[112],"podatki":[113,117,121,127],"energetyczne":[114],"(energy":[115],"taxes),":[116,120,126],"transportowe":[118],"(transport":[119],"od":[122,128],"zasob\u00f3w":[123],"naturalnych":[124],"(resources":[125],"zanieczyszcze\u0144":[129],"(pollution":[130],"taxes).Podzia\u0142":[131],"ten":[132],"nie":[133],"oczywisty":[135],"racji":[137],"szczeg\u00f3lnego":[138],"potraktowania":[139],"energetycznych,":[141],"a":[142],"tak\u017ce":[143],"powodu":[145],"licznych,":[146],"proponowanych":[147],"wy\u0142\u0105cze\u0144":[148],"podatk\u00f3w,":[149],"kt\u00f3re":[150],"by\u0142oby":[152],"zaliczy\u0107":[153],"jednej":[155],"pozosta\u0142ych":[157],"grup":[158],"\u015brodowiskowych.":[160]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}