Prawo i polityka podatkowa w czasach antropocenu. Szanse i zagrożenia dla sektora energetycznego

The article brings forward the international debate on the Anthropocene and the history of sustainable development.
Using this basis, this article discusses the impact of the Anthropocene debate taking place in the natural sciences and humanities, both on international environmental law and on the development of tax policies from global to local levels.
The climate risk posed by the Anthropocene is leading to the reformulation, or the emergence, of new principles of international law, such as the principle of intergenerational justice. This situation also gives rise to numerous postulates directed towards tax policies, such as the implementation of a uniform carbon tax Against the background of the situation ushered in by the new era, the key opportunities and threats for the energy sector are outlined. From this perspective, the European Green Deal may become an element that integrates local tax policies with international law and policy, guaranteeing their implementation at the local level. Importantly, the current policy of the European Union allows us to assume that the COVID-19 pandemic will cause the effect of “running ahead” as a response to the economic crisis, which may accelerate the process of applying measures corresponding to the strategy of implementing the European Green Deal.