Identification and quantification of the fiscal effects of electricity generation in Poland

Abstract

The economic costs of electricity generation in Poland differ significantly from its accounting costs. Overt and covert forms of public support and taxation obscure the picture of the relationship between the public sector and the energy industry, and give rise to speculations whether one generation technology is privileged over another, i.e. used more often than other technologies with lower economic costs. The analysis presented in this article shows that there are significant differences in terms of impact of individual electricity generation technologies on public finances in Poland.