The tropics are closer to the sun due to the curvature of Earth. This means there is less distance for the sun rays to travel so less energy is lost as it passes through the atmosphere by reflection and absorption.
The poles are further away from the sun as the earth is curved. This means there is a greater distance for the sun rays to travel so more energy is lost as it passes through the atmosphere due to reflection and absorption.
The tropics have a low albedo as trees and vegetation at the tropics absorb insolation.
The poles have a high albedo as snow and ice found here reflect insolation.
At the tropics, the sun is directly overhead all year round so constant insolation.
At the poles there is total darkness for 4 months of the year, meaning no insolation making it colder.
At the tropics, the surface area to be covered is less so energy is focused.
At the poles, the surface area to be covered is greater so more insolation lost here.