The principle of sustainable development in Polish tax system

The article discusses the issue of the principle of sustainable development and its impact on the Polish tax system. This topic is current due to the global and pan-European tendencies to intensify policies for sustainable development and environmental protection. The aim of the article is to examine what legal instruments the Polish legislator has introduced into the tax law system in two dimensions: ecological tax burdens and ecological tax preferences (reliefs and exemptions). The constitutional origin of the principle of sustainable development is also emphasized.