A low carbon economy serves to provide economic, social and environmental benefits from measures to reduce emissions of pollutants. The implementation of a low carbon economy in Poland results from the need to reduce emissions of greenhouse gases and other air pollutants while reducing the share of coal in energy production, introducing innovative technologies and improving energy efficiency as well as increasing the standard of living of the society. This is a difficult task due to the large

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... e of coal in energy production. The article describes the goals of creating Low Carbon Economy Plans by local government units at the local level and their use in applying for financial resources in the financial perspective 2014-2020.