Abstract

The present article shows instruments that function in Polish tax law and support the development of electrical energy from renewable sources of energy. The development of electrical energy from renewable sources of energy largely depends on supporting mechanisms offered by the state. Such mechanisms are undoubtedly tax preferences. Rules and regulations connected with taxation of energy, including green energy, have influence on, i.a. such basic issues as price and availability because taxation is one of the cost driving factors. The range of tax preferences offered by the Polish tax system, supporting the development of electrical energy from renewable sources of energy, covers excise tax, personal income tax, agricultural tax and goods and services tax.