2021
DOI: 10.3390/en14154587
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Taxation of Assets Used to Generate Energy—In the Context of the Transformation of the Polish Energy Sector from Coal Energy to Low-Emission Energy

Abstract: (1) Background—The aim of this paper was to indicate whether the taxation of facilities related to renewable or low-emission energy differed significantly from that of facilities generating electricity from coal. (2) Methods—The research was conducted using a descriptive method, and because of the legal nature of the article, a crucial role was played by the dogmatic method. (3) Results—The thesis according to which only the “construction part” is subject to the property tax is the result of many years of disp… Show more

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Cited by 4 publications
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“…For instance, the local government of Karacalba will increase the proportion of resource and land taxes in its budget revenue [45]. Similarly, the local government in Poland promotes the use of low-carbon energy through property tax benefits [46]. The United States has also tried to integrate green buildings into its federal low-income housing production program, the largest in the world, to protect the ecological environment [47].…”
Section: Literature Reviewmentioning
confidence: 99%
“…For instance, the local government of Karacalba will increase the proportion of resource and land taxes in its budget revenue [45]. Similarly, the local government in Poland promotes the use of low-carbon energy through property tax benefits [46]. The United States has also tried to integrate green buildings into its federal low-income housing production program, the largest in the world, to protect the ecological environment [47].…”
Section: Literature Reviewmentioning
confidence: 99%