Open AccessThe role of excise duty on energy carriers in Polish environmental policy
Author(s) -
Michał Ptak
Publication year - 2009
Publication title -
equilibrium
Language(s) - English
Resource type - Journals
eISSN - 2353-3293
pISSN - 1689-765X
DOI - 10.12775/equil.2009.024
Subject(s) - excise , incentive , renewable energy , duty , environmental policy , energy policy , energy security , business , energy tax , energy conservation , economics , natural resource economics , public economics , economic policy , tax reform , market economy , political science , engineering , macroeconomics , electrical engineering , law
The paper presents the role of excise duty on energy carriers in air pollution and climate change policy. The author shows that excise duty rates and tax exemptions provide incentives for switching to cleaner fuels and promote renewable energy sources. Furthermore, the article explores possible directions of changes in energy taxes in Poland. These changes can be based on experience gained by other European countries. The author shows that energy taxes can be introduced as a part of environmental tax reform.