The main goal of this work was to conduct a comparative analysis of the electrical properties of the silicon implanted with neon ions, depending on the dose of ions and the type of substrate doping, for the possibility of generating additional energy levels by ion implantation in terms of improving the efficiency of photovoltaic cells made on its basis. The article presents the results of research on the capacitance and conductance of silicon samples doped with boron and phosphorus, the structure of which was modified in the implantation process with Ne+ ions with energy E = 100 keV and different doses. The analysis of changes in electrical properties recorded at the annealing temperature of the samples Ta = 298 K, 473 K, 598 K, 673 K, and 873 K, concerned the influence of the test temperature in the range from 203 K to 373 K, as well as the frequency f from 100 Hz to 10 MHz, and voltage U from 0.25 V to 2 V. It was possible to detect intermediate bands in the tested samples and determine their position in the band gap by estimating the activation energy value. By means of implantation, it is possible to modify the width of the silicon energy gap, the value of which directly affects the efficiency of the photovoltaic cell made on its basis. By introducing appropriate defects into the silicon crystal lattice, contributing to a change in the value of the energy gap Eg, it is possible to increase the efficiency of the solar cell. On the basis of the obtained results, it can be seen that the highest activation energies are achieved for samples doped with phosphorus.