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Bogdan Kościk, Alina Kowalczyk-Juśko, Renata Borecka and Krzysztof Kielmas

i wyzwanie dla polityki regionalnej, Unia Europejska w 10 lat po największym rozszerzeniu. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 380 , 310-318. https://doi.org/10.15611/pn.2015.380.28 16. Nussbaumer, T. 2003. Combustion and co-combustion of biomass: fundamentals, technologies, and primary measures for emission reduction. Energy & Fuels, 17 (6), 1510-1521. https://doi.org/10.1021/ef030031q 17. Pakiet klimatyczno-energetyczny (2009). Dz. Urzędowy UE L 140. 18. Piontek, W. (red) (2011). Fundusze strukturalne jako instrument

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Piotr Kasprzak and Robert Sterniński

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.