Antyekologiczne subwencjonowanie energii
Environmentally harmful subsidies for energy

Summary/Abstract: The aim of this article is to review definitions of environmentally harmful subsidies as well as the identification of such subsidies in the design of the excise tax. In the first part of the paper, the nature of environmentally harmful subsidies is discussed. Such subsidies lead to actions that have a detrimental impact on the environment and to negative external effects. On the energy market harmful subsidies lead to the excessive energy consumption. They also inhibit the development of energy efficient technologies. The second part of the article analyses environmentally harmful subsidies in the form of excise duty exemptions and reductions. The paper shows that such subsidies may contribute to the excessive consumption of non-renewable and renewable resources.

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