Nowe cele polityki klimatycznej unii europejskiej a polityka fiskalna w Polsce – perspektywa do 2030 roku

Celem artykułu nie jest jednak badanie sformułowanej wyżej hipotezy, ale poszukiwanie metod ograniczenia negatywnego efektu wzrostu cen energii elektrycznej dla konkurencyjności przemysłu energochłonnego. Wskazania Komisji Unii Europejskiej w zakresie metod ograniczania ewentualnego pogorszenia konkurencyjności gospodarki na skutek wzrostu kosztów systemu handlu emisjami, uprawniają do sformułowania hipotezy, że polityka fiskalna, ukierunkowana na obniżenie podatków nałożonych na sprzedaż energii elektrycznej ograniczy tempo wzrostu cen energii.

The article shows the analysis of the possibilities changes in internal fiscal policy, aimed in eliminating the increases energy prices due to the increase of the emission rights prices. Following of the decision of the Members State, The European Commission in October of the 2014 implemented new level of reduction of the greenhouse gas emissions higher by 40% in 2030. It confirm the determination of the European Union in the realisation scenario of reducing greenhouse gas emissions by 80% in 2050, what has been formulated in the project called “roadmap 2050”. At the same time European Commission pointed out the threat of deterioration in the competitiveness of the EU market. Poland economy, with over 80% share of electricity produced from coal, is especially sensitive to changes of the emission rights prices. Increasing demand from 2013 on entitlement means the risk of rising energy prices as a result of a supply shock on the carbon market. Because rapid changes in the structure of energy production in Poland are impossible, ways to reduce the effects of a supply shock on the market for allowances can be find in fiscal policy. The share of taxes in the price of energy and policy support for renewable energy sources was also analyzed. The result of the analysis of the tax practice in the sector of energy is to indicate the direction of changes. An effective way of limiting the effects of possible supply shock can be more diversified use of the tax burden to the energy consumption of end-users. In order to reduce the cost of selling energy should be eliminated inefficient forms of subsidizing alternative energy sources.