Due to the curvature of the earth, in the tropics the suns rays are concentrated on a much smaller area, resulting in more intense heat
Rays have less atmosphere to pass through at the tropics, so less energy is lost through absorbtion and reflection
Albedo is the reflectivess of the land surface. Darker forest surfaces at the tropics have a lower albedo so absorb more energy. In contrast with the lighter snow and ice covered areas at the poles
Due to the tilt of the earth, limited insolation is recieved at the poles in winter, where as tropical areas recieve insolation all year round