Abstract:

The aim of the elaboration is to characterize property tax as a preferential instrument for the development of renewable energy sources in the framework of local government fiscal legislation. The issue is regulated by resolutions of municipal and city councils, which determine the tax policy of local government units, including those related to the development of renewable energy sources. Based on Directive (EU) 2023/2413, the European Union aims to achieve a 42.5% share of renewable energy sources in gross final energy consumption by 2030, taking into account the 45% target set in the REPowerEU plan1. Member States use specific tax instruments that can contribute to the development of renewable energy sources.