Wpływ podatków i opłat na ceny emisji dwutlenku węgla z energetycznego wykorzystania paliw i przeciwdziałanie zmianom klimatu

• Autorzy: Michał Ptak

Warianty tytułu

Impact of Taxes and Charges on Prices of Carbon Dioxide Emissions From Energy Use of Fuels And Mitigating Climate Change

• Języki publikacji: PL

Abstrakty

EN

The main objective of this study is to determine the prices "paid" - in the form of specific taxes and charges - for the emission of carbon dioxide by consumers of various fuels in Poland and to identify the causes and possible effects of conceivable differences in these prices. Other goals include: 1. Determination and comparison of effective rates of taxes and charges levied in Poland on carbon dioxide emission and the production, sale or use of fuels. 2. Comparison of prices of carbon dioxide emissions from fuel combustion with selected estimates of the social cost of carbon that is the economic value of the damage done by the additional tonne of carbon dioxide emitted into the atmosphere. 3. Identification of tax design elements which have a positive and negative impact on climate change. 4. Comparison of taxes and charges affecting carbon dioxide emission prices in Poland with taxes and charges levied in other European Union member states. 5. Estimation of the amount of carbon dioxide covered by taxes and charges. The current system of carbon dioxide emission taxation in Poland tries to meet some fiscal and non-fiscal objectives. Non fiscal objectives include the protection of certain groups (especially energy-intensive enterprises and households) and the need to protect the environment and climate. In Poland there are taxes and charges which establish carbon prices in a direct and indirect way. The former include charges on the use of environment which are directly levied on carbon dioxide emissions. The rate of the charge (in 2016: PLN 0,29 per tonne of CO2) was very low compared to monetary estimates of damages and could not be considered an instrument to internalize external effects of emissions. Carbon prices were also implicitly established by other levies imposed on motor and heating fuels, such as tax on goods and services, excise duty, fuel charge maintenance fee. Since 2019 carbon prices have also been affected by the emission charge. Prices established by such levies can be treated as implied carbon prices. Carbon prices implicitly established by taxes and charges levied on fuels were very differentiated. The highest implied prices were established by two taxes - tax on goods and services and excise duty. The effective rates of those taxes (expressed in PLN for 1 Mg of CO2) exceeded - sometimes to a very large extent - the value of the social cost of carbon adopted in the analysis (PLN 119 in 2016). In other words, the implied carbon prices in Poland were higher than adopted value of social cost of carbon dioxide emissions. However, there were some exceptions that reduced the carbon prices for some energy users. For example, some taxpayers were entitled to deduct the tax on goods and services. Hence, the carbon prices for them were in fact much lower than prices for households. The highest excise duty rates were applicable to transportation fuels such as aviation fuels, gasoline and diesel oil. The rates were high enough to cover the social cost of carbon. Furthermore, the tax applied to a large part of total CO2 emissions from transport. The level of excise tax levied on fuels used for heating purposes was lower than the estimates of social costs of carbon dioxide emissions. It meant that external costs of carbon dioxide emissions emitted from the combustion of heating fuels were not internalized. There were many tax exemptions in taxes levied on coal, natural gas and other heating fuels. These tax exemptions were established to improve the competitiveness of domestic industry and to reduce the tax burden for households. Taxes applied in Poland have some serious drawbacks from the point of view of climate protection policy. For example, tax rates in Poland are not regularly adjusted to reflect the rising cost of carbon. Some of them are not adjusted for inflation, either. Furthermore, differences in tax rates provide incentives to use more carbon intensive fuels. In Polish energy taxation scheme there are also tax incentives to replace traditional motor fuels with gas fuels such as LPG and CNG and to develop other alternative fuels such as biogas, hydrogen and biohydrogen.(original abstract)

Słowa kluczowe

PL

Energetyka cieplna; Emisja zanieczyszczeń; Podatki; Zmiany klimatyczne

EN

Thermal energetics; Pollution emission; Taxes; Climate change

• Czasopismo: Monografie i Opracowania Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2019
• Numer: nr 293
• Strony: 241

Twórcy

autor

Michał Ptak

• Uniwersytet Ekonomiczny we Wrocławiu

Bibliografia

• 15. Posiedzenie Komitetu Doradczego Europejskiego Obszaru Gospodarczego, http://europa.eu/rapid/ press-release_CES-07-38_pl.htm?locale=en (stan z dnia 15.03.2018 r.).
• 7th National Communication & 3rd Biennial Report from Slovenia under the United Nations Framework Convention on Climate Change, Republic of Slovenia, Ministry of the Environment and Spatial Planning, Ljubljana 2018.
• Acar C., Dincer I., Comparative Environmental Impact Evaluation of Hydrogen Production Methods from Renewable and Nonrenewable Sources, [w:] I. Dincer, C. Colpan, F. Kadioglu (red.), Causes, Impacts and Solutions to Global Warming, Springer, Nowy Jork 2013.
• Adam L., Mazurkiewicz M., Opłaty, [w:] M. Weralski (red.), System instytucji prawno-finansowych PRL (Tom III), Wydawnictwo Polskiej Akademii Nauk, Wrocław 1985, s. 476
• Adamczyk A., Witkowski P., Putek-Szeląg E., Funkcja fiskalna i funkcja bodźcowa opodatkowania podatkiem akcyzowym paliw silnikowych w Polsce, Zeszyty Naukowe Uniwersytetu Szczecińskiego, "Finanse, Rynki Finansowe, Ubezpieczenia" 2014, nr 68.
• Afgifter - provenuet af afgifter og moms, http://www.skm.dk/skattetal/statistik/provenuoversigter/ afgifter-provenuet-af-afgifter-og-moms (stan z dnia 17.07.2018 r.).
• Aldy J.E., Stavins R.N., Designing the Post-Kyoto Climate Regime, [w:] J.E. Stiglitz, M. Kaldor (red.), The Quest for Security: Protection Without Protectionism and the Challenge of Global Governance, Columbia University Press, Nowy Jork 2013.
• Allaby M., Park C., A Dictionary of Environment and Conservation, Oxford University Press, Oxford 2013.
• Amended Proposal for a Council Directive Introducing a Tax on Carbon Dioxide Emissions and Energy, COM(95) 172 final.
• Anderson J.E., Public Finance, South-Western, Cengage Learning, Mason 2012.
• Andrews J.E., Bimblecombe P., Jickells T.D., Liss P.S., Wprowadzenie do chemii środowiska, Wydawnictwa Naukowo-Techniczne, Warszawa 2000.
• Anthoff D., Hepburn C., Tol R.S.J., Equity weighting and the marginal damage costs of climate change, "Ecological Economics" 2009, Vol. 68.
• Apanowicz J., Metodologia ogólna, Wydawnictwo Diecezji Pelplińskiej "Bernardinum", Gdynia 2002.
• Arceivala S., Asolekar S., Environmental Studies: A Practitioner's Approach, Tata McGraw Hill, New Delhi 2012.
• Arrow K., Intergenerational Equity and the Rate of Discount in Long-Term Social Investment, Stanford University, s. 6, http://www-siepr.stanford.edu/workp/swp97005.pdf (stan z dnia 1.09.2013 r.).
• Atkinson G., Braathen N.A., Groom B., Mourato S., Cost-Benefit Analysis and the Environment. Further Developments and Policy Use, OECD, Paryż 2018.
• Atmospheric Greenhouse Gas Concentrations, European Environment Agency, https://www.eea.europa. eu/data-and-maps/indicators/atmospheric-greenhouse-gas-concentrations-5/assessment (stan z dnia 10.09.2018 r.).
• Aufenanger V., Challenges of a Common Climate Policy: An Analysis of the Development of the EU Emissions Trading Directive (Vol. 1), Kassel University Press, Kassel 2012.
• Avi-Yonah R., Uhlmann D.M., Combating global climate change: Why a carbon tax is a better response to global warming than cap and trade, "Stanford Environmental Law Journal" 2009, Vol. 28, No. 1.
• Avi-Yonah R.S., Taxation as regulation: Carbon tax, health care tax, bank tax and other regulatory taxes, "Accounting, Economics, and Law" 2011, Vol. 1.
• Baczewski K., Kałdoński T., Paliwa do silników o zapłonie samoczynnym, Wydawnictwa Komunikacji i Łączności, Warszawa 2008.
• Baranzini A., Carattini S., Effectiveness, earmarking and labeling: Testing the acceptability of carbon taxes with survey data, "Environmental Economics and Policy Studies" 2016.
• Baranzini A., van den Bergh J., Carattini S., Howart R., Padilla E., Roca J., Seven Reasons to Use Carbon Pricing in Climate Policy, http://www.lse.ac.uk/GranthamInstitute/wp-content/uploads/ 2016/02/Working-Paper-224-Baranzini-et-al.pdf (stan z dnia 13.08.2018 r.).
• Baranzini A., van den Bergh J.C., Carattini S., Howarth R.B., Padilla E., Roca J., Carbon Pricing in Climate Policy: Seven Reasons, Complementary Instruments, and Political Economy Considerations, 2007, https://onlinelibrary.wiley.com/doi/full/10.1002/wcc.462.
• Barrett S., Global Warming: Economics of a Carbon Tax, [w:] D. Pearce (red.), Blueprint 2: Greening the World Economy, Earthscan, Oxon 1991.
• Bartłomiejczyk G., Eksploatacja pojazdów transportu publicznego zasilanego CNG/LNG. W oczekiwaniu na zmiany, "Autobusy: Technika, Eksploatacja, Systemy Transportowe" 2011, nr 10.
• Bartniczak B., Udzielanie pomocy publicznej w kontekście zasad zrównoważonego rozwoju, "Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu" 2013, nr 318.
• Bartniczak B., Ptak M., Podatki i opłaty ekologiczne. Teoria i praktyka, Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław 2011.
• Baum S., Description, prescription and the choice of discount rates, "Ecological Economics" 2009, Vol. 69.
• Bernaciak A., Ograniczanie antropogenicznych obciążeń środowiska jako czynnik trwałego i zrównoważonego rozwoju, Uniwersytet Ekonomiczny w Poznaniu, Poznań 2009, s. 112.
• Biała Księga. Plan utworzenia jednolitego europejskiego obszaru transportu - dążenie do osiągnięcia konkurencyjnego i zasobooszczędnego systemu transportu, KOM(2011) 144.
• Biała Księga Transportu, Unia Europejska, Luksemburg 2011.
• Bickel P., Rainer F. (red.), Environmental External Costs of Transport, Springer-Verlag, Berlin-Heidelberg 2001.
• Biernat K., Różnicka I., Stan i perspektywy wykorzystania biogazu jako nośnika energii do zastosowań stacjonarnych i środków transportu, "Studia Ecologiae et Bioethicae" 2012, nr 3.
• Bizuneh A.M., Climate Variability and Change in the Rift Valley and Blue Nile Basin, Ethiopia. Local Knowledge, Impacts and Adaptation, Logo Verlag Belin GmbH, Berlin 2013.
• Blockstein D.E., Wiegman L., The Climate Solutions Consensus: What we Know and What to Do About It, National Council for Science and the Environment, Waszyngton 2010.
• Blok K., Nieuwlaar E., Introduction to Energy Analysis, Routledge, Oxon 2007.
• Błoch M., Zmiany klimatu jako czynnik warunkujący transformację przyszłych stosunków międzynarodowych, "Anales Universitatis Mariae Curie-Sklodowska, sectio I - Philosophia-Sociologia" 2017, Vol. 43.
• Bordoff J., Larsen J., US Carbon Tax Design: Options and Implications, Center on Global Energy Policy, Nowy Jork 2018.
• Borger B., Peirson J., Vickerman R., An Overview of Policy Instruments, [w:] B. Borger, S. Proost (red.), Reforming Transport Pricing in the European Union: A Modelling Approach, Edward Elgar Publishing, Cheltenham 2001.
• Boryczka J., Zmiany klimatu Ziemi, Uniwersytet Warszawski, Warszawa 2015
• Borys G., Unijny system handlu emisjami gazów cieplarnianych w trzecim okresie rozliczeniowym - próba oceny, "Nauki o Finansach" 2014, nr 1(18).
• Borys G., Krawiec W., Uprawnienia zbywalne do emisji gazów cieplarnianych jako innowacja finansowa, "Studia Prawno-Ekonomiczne" 2017, nr 104.
• Borys T., Rogala P. (red.), Systemy zarządzania jakością i środowiskiem, Wydawnictwo Akademii Ekonomicznej we Wrocławiu, Wrocław 2007.
• Bovenberg A.L., de Mooij R.A., Environmental levies and distortionary taxation, "American Economic Review" 1994, Vol. 84, No. 4.
• Boyce J.K., Carbon pricing: Effectiveness and equity, "Ecological Economics" 2018, Vol. 150.
• Bragadóttir H., von Utfall Danielsson C., Magnusson R., Seppänen S., Stefansdotter A., Sundén D., The Use of Economic Instruments In Nordic Environmental Policy 2010-2013, Nordic Council of Ministers, Copenhagen 2014.
• Bralewska M., The Tax Exemptions and Reductions in the Excise Duty on the Electricity in the Directive 2003/96/EC and the Polish Law, "Studenckie Zeszyty Naukowe - Koło Naukowe Prawników UMCS" 2016, z. 28.
• Brent R.J., Advanced Introduction to Cost-Benefit Analysis, Edward Elgar Publishing, Cheltenham 2017.
• Bronicki W., Neneman J., Akcyza na prąd - jak chcieliśmy ulżyć przemysłowi i prawie nam się udało, https://wysokienapiecie.pl/1954-akcyza-na-prad-jak-chcielismy-ulzyc-przedsiebiorcom (stan z 13.12.2016 r.).
• Brown D.A., Climate Change Ethics: Navigating the Perfect Moral Storm, Routledge, Oxon 2013.
• Brown L.R., Plan B 4.0: Mobilizing to Save Civilization (Substantially Revised), Earth Policy Institute, Nowy Jork 2009.
• Brzeziński B., Wstęp do nauki prawa podatkowego, Wydawnictwo Dom Organizatora, Toruń 2003.
• Brzeziński B., Matuszewski W., Morawski W., Olesińska A., Prawo finansów publicznych, Dom Organizatora, Toruń 2003, s. 117.
• Brzóska B., Jaczewski A., Przyszłe zmiany wybranych wskaźników klimatycznych dla Polski na podstawie wyników dynamicznego downscalingu, "Prace Geograficzne" 2017, z. 149.
• Buczaj M., Wykorzystanie alternatywnych źródeł zasilania pojazdów w świetle norm i dyrektyw UE na przykładzie Polski, "Motrol. Motoryzacja i Energetyka Rolnictwa" 2006, nr 8.
• Burdzik R., Folęga P., Konieczny Ł., Jaworski R., E-mobilność - wyzwanie teraźniejszości, "Transport. Prace Naukowe Politechniki Warszawskiej" 2017, z. 118.
• Burniaux J.M., Chateau J., Duval R., Jamet S., The Economics of Climate Change Mitigation. Policies and Options for the Future, OECD, Paryż 2008.
• Capros P., Georgakopoulos P., van Regemorter D., Proost S., Schmidt T.F.N., Koschel H., Conrad K., Vouyoukas E.L., Climate Technology Strategies 2. The Macro-Economic Cost and Benefit of Reducing Greenhouse Gas Emissions in the European Union, Physica-Verlag, Heidelberg 1999.
• Carbon Disclosure Project, https://www.cdp.net (stan z dnia 15.09.2018 r.).
• Casper J.K., Greenhouse Gases: Worldwide Impacts, Facts On File, Nowy Jork 2010.
• Castellucci L., D'Amato A., Zoli M., Environmental Quality and Income Inequality: The Impact of Redistribution on Direct Household Emissions in Italy, [w:] L. Castellucci, A. Markandya (red.), Environmental Taxes and Fiscal Reform, Palgrave Macmillan, Nowy Jork 2012.
• Castro P., Climate Change Mitigation in Developing Countries: A Critical Assessment of the Clean Development Mechanisms, Edward Elgar, Cheltenham 2014.
• Ceny paliw lotniczych: 2010-2017, https://dlapilota.pl/wiadomosci/dlapilota/ceny-paliw-lotniczych- 2010-2017 (stan z dnia 12.12.2018 r.).
• Chałupnik S., Wysocka M., Lubowicz A., Możliwości wykorzystania pomiarów 14C w badaniach nad czystymi technologiami węglowymi, "Prace Naukowe GIG. Górnictwo i Środowisko" 2011, nr 2.
• Chmielewski H., Baran I., Skupiński S., Ilustrowany słownik techniczny dla wszystkich, Wydawnictwa Naukowo-Techniczne, Warszawa 1978.
• Cichowicz R., Gawron-Skarbek A., Godala M., Zimna-Walendzik E., Sabiniak H., Szatko F., Ocena stężenia dwutlenku węgla w powietrzu wybranych pomieszczeń uczelni wyższej, "Problemy Higieny i Epidemiologii" 2014, nr 95(2).
• Ciechanowicz-McLean J., Implementacja porozumienia paryskiego w sprawie ochrony klimatu, "Gdańskie Studia Prawnicze" 2017, t. XXXVIII.
• Climate Change 1995: Economic and Social Dimensions of Climate Change: Contribution of Working Group III to the Second Assessment Report of the Intergovernmental Panel on Climate Change, Cambridge University Press, Nowy Jork 1996.
• Climate Change 1995: IPCC Second Assessment: A Report of the Intergovernmental Panel on Climate Change, Intergovernmental Panel on Climate Change 1995.
• Climate Change 2007. Synthesis Report IPCC, Genewa 2007.
• Climate Change 2007: The Physical Science Basis, IPCC.
• Climate Change 2013: The Physical Science Basis, IPCC.
• Climate Change 2014 Impacts, Adaptation, and Vulnerability Part A: Global and Sectoral Aspects, Intergovernmental Panel on Climate Change 2014.
• Climate Change 2014. Synthesis Report, IPCC, Genewa 2014.
• Cnossen S., Economics and Politics of Excise Taxation, [w:] S. Cnossen (red.), Theory and Practice of Excise Taxation, Oxford University Press, Nowy Jork 2005.
• Cnossen S., Vollebergh H., Toward a global excise on carbon, "National Tax Journal" 1992, Vol. 45, No. 1.
• Commission Staff Working Paper. Summary of the Impact Assessment. Accompanying document to the Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity, SEC(2011) 410.
• Consumption of Energy, Eurostat, https://ec.europa.eu/eurostat/statistics-explained/index.php/Consumption_ of_energy (stan z dnia 18.06.2018 r.).
• Convery F.J., From Theory to Practice - What It Takes to Achieve Implementation of Market-Based Instruments for Environmental Policy, [w:] F. Schneider, A. Kollmann, J. Reichl (red.), Political Economy and Instruments of Environmental Politics, The MIT Press, Cambridge 2015.
• Cooper R., A Global Carbon Tax?, http://www.uvic.ca/research/centres/globalstudies/assets/docs/ publications/l20/a-global-carbon-tax.pdf (stan z dnia 14.09.2018 r.).
• Cooper R.N., Cramton P., Edenhofer O., Gollier C., Laurent É., MacKay D., Nordhaus W., Ockenfels A., Stiglitz J., Stoft S., Tirole J., Weitzman M.L., Why Paris Did Not Solve the Climate Dilemma, [w:] P. Cramton, D. MacKay, A. Ockenfels, S. Stoft (red.), Global Carbon Pricing. The Path to
• Climate Cooperation, Massachusetts Institute of Technology, Cambridge 2017.
• Cottrell J., Meyer E., Ecological Tax Reform in Europe and Central Asia, [w:] L.A. Kreiser, A. Yábar Sterling, P. Herrera, J.E. Milne, H. Ashiabor (red.), Carbon Pricing, Growth and the Environment, Edward Elgar Publishing Limited, Cheltenham 2012.
• Counting all the Costs. Recognising the Carbon Subsidy to Polluting Energy, http://www.climateinstitute. org.au/verve/_resources/TCI_SocialCostOfCarbon_PolicyBrief_September2014.pdf (stan z dnia 6.09.2018 r.).
• Cramton P., Ockenfels A., Stoft S., An international carbon-price commitment promotes cooperation, "Economics of Energy & Environmental Policy" 2015, Vol. 4, No. 2.
• Cropper M.L., How Should Benefits and Costs be Discounted in an Inter-generational Context?, [w:] A. Ulph, D. Southerton (red.), Sustainable Consumption: Multi-disciplinary Perspectives in Honour of Professor Sir Partha Dasgupta, Oxford University Press, Oxford 2014.
• Czaja S., Becla A., Ekologiczne podstawy procesów gospodarowania, Wydawnictwo Akademii Ekonomicznej we Wrocławiu, Wrocław 2007.
• Czaplicki A., Ewolucja unijnego systemu handlu uprawnieniami do emisji gazów cieplarnianych (EU ETS), "Polityka Energetyczna" 2017, tom 20, zeszyt 2. Daley B., Air Transport and the Environment, Routledge, Oxon 2016.
• Dane udostępnione przez Krajowy Ośrodek Bilansowania i Zarządzania Emisjami.
• Dańko R., Szymała K., Holtzer M., Holtzer G., Skojarzone wytwarzanie energii elektrycznej i ciepła w systemie kogeneracji, "Archives of Foundry Engineering", 2012, Vol. 12.
• Dasgupta P., Commentary: The Stern review's economics of climate change, "National Institute Economic Review" 2007, No. 199.
• Data Tables 1 to 19: Supporting the Toolkit and the Guidance, https://www.gov.uk/government/ publications/valuation-of-energy-use-and-greenhouse-gas-emissions-for-appraisal (stan z dnia 3.09.2018 r.).
• Dauncey G., The Climate Challenge: 101 Solutions to Global Warming, New Society Publishers, Gabriola Island 2009.
• de Sadeleer N., Environmental Principles: From Political Slogans to Legal Rules, Oxford University Press, Oxford 2005.
• Derber C., Greed to Green: Solving Climate Change and Remaking the Economy, Routledge, Oxon 2010.
• Dezagregacja wskaźników ze strategii Europa 2020 na poziom NTS 2: opracowanie metodyki i oszacowanie emisji zanieczyszczeń do powietrza wybranych substancji (gazów cieplarnianych oraz ich prekursorów) na poziomie wojewódzkim, Krajowy Ośrodek Bilansowania i Zarządzania Emisjami, Instytut Ochrony Środowiska - Państwowy Instytut Badawczy, Warszawa 2014.
• Di Maria C., Lange I.A., van der Werf E., Going Full Circle: Demand-Side Constraints to the Green Paradox, [w:] K. Pittel, van der R. Ploeg, C. Withagen (red.), Climate Policy and Nonrenewable Resources: The Green Paradox and Beyond, Massachusets Institute of Technology, Vambridge 2014.
• Dolata S., Podstawy wiedzy o polskim systemie podatkowym, Wolters Kluwer S.A., Warszawa 2013.
• Dotto L., Ethical Choices and Global Greenhouse Warming, Wilfrid Laurier University Press, Waterloo 1993.
• Dresner S., Dunne L., Clinch P., Beuermann C., Social and political responses to ecological tax reform in Europe: An introduction to the special issue, "Energy Policy" 2006, Vol. 34(8).
• Drożyner J., Poskrobko B., Nowe instrumenty ekonomiczne sterowania emisją gazów cieplarnianych, "Ekonomia i Środowisko" 1995, nr 2.
• Dubeck L.V., Moshier S., Boss J.E., Fantastic Voyages: Learning Science Through Science Fiction Films, Springer, Nowy Jork 2004.
• Dziura E., Akcyza w polskim systemie podatkowym, M. Kicia (red.) "Zeszyty Naukowe Studentów i Doktorantów Wydziału Ekonomicznego UMCS w Lublinie", nr 2/2011,
• Economic Report of the President, United States Government Printing Office, Waszyngton 2011.
• Economic Survey of Portugal 2010, OECD 2010, Paryż.
• EEA Glossary, European Environmental Agency, https://www.eea.europa.eu/help/glossary/eea-glossary (stan z dnia 19.08.2018 r.).
• Effective Carbon Rates. Pricing CO2 through Taxes and Emissions Trading Systems, OECD, Paryż 2016.
• Effective Carbon Rates 2018. Pricing CO2 through Taxes and Emissions Trading Systems, OECD, Paryż 2018.
• Eggleston H.S., Buendia L., Miwa K., Ngara T., Tanabe K. (red.), 2006 IPCC Guidelines for National Greenhouse Gas Inventories Prepared by the National Greenhouse Gas Inventories Programme, Japan 2006.
• Elliott J., Foster I., Kortum S., Munson T., Cervantes F.P., Weisbach D., Trade and Carbon Taxes, "American Economic Review" 2010, Vol. 100, No. 2.
• Elżanowski F., Pawełczyk M., Wybrane aspekty opodatkowania energii elektrycznej podatkiem akcyzowym oraz podatkiem od towarów i usług, Wydawnictwo Adam Marszałek, Toruń 2012.
• Elżanowski F., Sokołowski M., Proces inwestycyjny w kontekście pakietu klimatyczno-energetycznego Unii Europejskiej, [w:] M. Cherka, F. Elżanowski, M. Swora, K. Wąsowski (red.), Energetyka i ochrona środowiska w procesie inwestycyjnym, Wolters Kluwer Polska, Warszawa 2010.
• Encyklopedia PWN, https://encyklopedia.pwn.pl/ (stan z dnia 6.06.2018 r.).
• Enell M., Flexible Emission Fees: An Incentive for Driving Sustainable Production and Consumption, Nordic Council of Ministers, Kopenhaga 2012.
• Energi- och koldioxidskatt för bränsle, https://www.skatteverket.se/foretagochorganisationer/skatter/ punktskatter/energiskatter/energiskatterpabranslen.4.15532c7b1442f256bae5e56.html (stan z dnia 11.07.2018 r.).
• Energia na własne potrzeby nie zawsze zwolniona od akcyzy, http://biznes.onet.pl/wiadomosci/analizy/ analizy-podatkowe/energia-na-wlasne-potrzeby-nie-zawsze-zwolniona-od-akcyzy/l6gkg (stan z dnia 3.07.2018 r.).
• Energiskatt på el, https://www.skatteverket.se/foretagochorganisationer/skatter/punktskatter/energiskatter/ energiskattpael.4.15532c7b1442f256bae5e4c.html (stan z dnia 11.07.2018 r.).
• Energy and Environmental Taxes, Department of Finance, https://www.finance.gov.ie/wp-content/ uploads/2017/07/TSG17-08-Environmental-Taxes-Paper-Final.pdf (stan z dnia 14.07.2018 r.).
• Energy Policies of IEA Countries, International Energy Agency, 2018, http://www.iea.org/publications/ freepublications/publication/EnergyPoliciesofIEACountriesAustralia2018Review.pdf (stan z dnia 19.12.2018 r.).
• Energy Taxation, https://www.vero.fi/en/detailed-guidance/guidance/56206/energy_taxation/