The role of tax incentives on the energy sector under the climate change’s challenges

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This paper examines the role of tax incentives on the energy sector under climate change´s challenges. In that respect, it is worth noting that one of the EU priorities for the new century is to achieve simultaneously security of energy supply, sustainability and competitiveness. For that purpose, the combination of different economic instruments might be necessary. Among them, fiscal incentives have been explicitly highlighted by the European Union as one of the tools that Member States should deploy in order to reach the targets established in the Europe 2020 Strategy.