Reduction of Excise Taxes on Biofuels and the Climate Change Policy

• Autorzy: Michał Ptak

Warianty tytułu

Ulgi podatkowe na biopaliwa a polityka ochrony klimatu

• Języki publikacji: EN

Abstrakty

EN

The article discusses the definition and classification of biofuels. The author also presents policy targets regarding biofuels in the European Union. This policy is currently based on so called sustainability criteria which biofuels are required to meet. The rest of the article contains the analysis of tax exemptions and reductions introduced in the EU countries in order to promote the use of fuels obtained from biomass. In recent years such tax provisions have been abolished in many member states, however some of EU countries still provide tax relief for biofuels. Particular attention has been paid to issues such as the loss of tax revenues due to tax exemptions on biofuels and costs of abating CO2 emissions with special tax provisions. (original abstract)

W artykule omówiono definicję, klasyfikację biopaliw, a także cele Unii Europejskiej odnoszące się do wykorzystania tych paliw w transporcie drogowym. Istotną rolę w polityce UE dotyczącej biopaliw odgrywają tzw. kryteria zrównoważonego rozwoju. Dalsza część artykułu zawiera analizę zwolnień i ulg podatkowych wprowadzonych w krajach Unii Europejskiej w celu promowania paliw otrzymywanych z biomasy. W ostatnich latach takie preferencje podatkowe zostały zniesione w wielu krajach członkowskich, niemniej jednak niektóre z krajów Unii w dalszym ciągu obejmują biopaliwa ulgami podatkowymi. Szczególną uwagę zwrócono na takie kwestie, jak utrata dochodów podatkowych w wyniku stosowania preferencji podatkowych czy też koszty redukcji emisji CO2 za pomocą ulg podatkowych. (abstrakt oryginalny)

Słowa kluczowe

EN

Biofuels; Climate change; Environmental protection; Excise tax

PL

Biopaliwa; Zmiany klimatyczne; Ochrona środowiska; Podatek akcyzowy

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Studia i Prace Wydziału Nauk Ekonomicznych i Zarządzania
• Rocznik: 2012
• Numer: nr 29 Climate change, economy and society - interactions in the Baltic See Region
• Strony: 135--149

Twórcy

autor

Michał Ptak

• Wrocław University of Economics, Poland

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