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Dr Anna Misztal
ORCID: 0000-0002-7455-5290

Associate professor in the Chair of Enterprise Analysis and Strategy, the Faculty of Economics and Sociology of the University of Lodz. Her principal scientific interests include sustained business development and its determinants, financial and management accountancy, management of corporate finance, models and strategies of business development, ICT technologies in business.

 
DOI: 10.33226/1231-2037.2020.1.5
JEL: D22, D24, O12

Sustainable development is a concept based on simultaneous implementation of economic, social and environmental goals. Its essence is to ensure existence and satisfy the needs of present and future generations. The main aim of this paper is to indicate the importance of environmental fiscal burdens for the sustainable development of polish transport companies. The main part of the study presents the results of a study based on CSO resources in 2009-2018. In order to determine the relationship between fiscal burdens and sustainable development, the Pearson linear correlation coefficients were determined and the estimation was carried out using the Classic Method of Least Squares for synthetic indicators describing the analyzed categories. The obtained results indicate that in the section Transport and storage there was a high statistical significance between the variables. It should therefore be stated that environmental taxes are one of the key determinants of the sustainable development of Polish transport companies.

Keywords: taxes; sustainable development; transport enterprises