Evolution of the Taxation of Wind Power Plants in the Polish Tax Law

Abstract

The general purpose of the article is to present in a comparative perspective how the principles of the taxation of wind power plants have evolved. in the Polish tax law, over the past several years, the legislature has undertaken considerable efforts to modify those principles. The lack of the stability of tax legislation may prove to be one of the main reasons for discouraging economic operators from pursuing such investments. Most evidently, the lawmakers do not have a clear vision of a coherent and permanent legal framework in this aspect. The purpose of this article is to present how the principles of the taxation of wind power plants in Poland have evolved. Perhaps the wider experience of other European countries in this regard will help to develop a model of the taxation of wind power plants not only in Poland but also in other East and Central European Union Countries.