<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Subject and purpose of work: The aim of this article is to review the current mechanisms of supporting the purchase of electric cars, with particular emphasis on tax reliefs and exemptions. Materials and methods: The research method consists of a review of literature, legal regulations and industry reports regarding the presented subject. Results: The authors analyzed the global electric car market, presenting the examples of the countries in which the share of electric vehicles has recently increased significantly in the total number of cars. In addition, current discounts and other preferences for the purchase of electric cars in European countries are presented together with future potential mechanism for buyers of electric in Poland. Conclusions: The price is the main economic determinate for buying the particular type of a car. The costs of acquiring and operating an electric car are currently higher than the costs for traditional combustion vehicles. However, the EU and European states’ authorities are processing to increase the popularity of electric cars, offering tax reliefs and other preferences with noticeably effects.</p></abstract>

Subject and purpose of work: The aim of this article is to review the current mechanisms of supporting the purchase of electric cars, with particular emphasis on tax reliefs and exemptions. Materials and methods: The research method consists of a review of literature, legal regulations and industry reports regarding the presented subject. Results: The authors analyzed the global electric car market, presenting the examples of the countries in which the share of electric vehicles has recently increased significantly in the total number of cars. In addition, current discounts and other preferences for the purchase of electric cars in European countries are presented together with future potential mechanism for buyers of electric in Poland. Conclusions: The price is the main economic determinate for buying the particular type of a car. The costs of acquiring and operating an electric car are currently higher than the costs for traditional combustion vehicles. However, the EU and European states’ authorities are processing to increase the popularity of electric cars, offering tax reliefs and other preferences with noticeably effects.

Administrative and Taxation Mechanisms Supporting the Purchase and Maintenance of Electric Vehicles Based on the Example of Poland and other Selected European Countries

Economic and Regional Studies / Studia Ekonomiczne i Regionalne

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Subject and purpose of work: The aim of this article is to review the current mechanisms of supporting the purchase of electric cars, with particular emphasis...

Administrative and Taxation Mechanisms Supporting the Purchase and Maintenance of Electric Vehicles Based on the Example of Poland and other Selected European Countries

Published Online: Oct 27, 2018

Page range: 96 - 107

DOI: https://doi.org/10.2478/ers-2017-0028

Keywords
electric car, tax relief, subsidies

© 2018 Piotr Kasprzak, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Administrative and Taxation Mechanisms Supporting the Purchase and Maintenance of Electric Vehicles Based on the Example of Poland and other Selected European Countries

Published Online: Oct 27, 2018

Page range: 96 - 107

DOI: https://doi.org/10.2478/ers-2017-0028

Keywordselectric car, tax relief, subsidies

© 2018 Piotr Kasprzak, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
electric car, tax relief, subsidies