The Impact of Environmental Taxes on the Level of Greenhouse Gas Emissions in Poland and Sweden

Author:

Rybak Aurelia,Joostberens Jarosław,Manowska AnnaORCID,Pielot Joachim

Abstract

The research presented in the article was aimed at verifying the effectiveness of environmental taxes in reducing the level of greenhouse gas emissions. For this purpose, data provided by Eurostat in the environmental taxes category were used. They were treated as explanatory variables. Data were entered into the ARMAX models built by the authors. The dependent variable was the emission of two greenhouse gases covered by the research, namely carbon dioxide and methane. The research was carried out in Poland, for which the results obtained for Sweden were used as the benchmark. The built models made it possible to verify the relationship between environmental taxes in the categories of energy, transport, pollution, resources, and the level of CO2 and CH4 emissions. The nature of the explanatory variable was also examined. Environmental taxes can fulfill a fiscal, incentive, and redistributive function. The conducted research shows that these taxes, in fact, fulfill mainly a fiscal function, while redistributive and incentive functions are insufficient. It was also observed that the direction and strength of the impact of taxes differ depending on the greenhouse gas.

Funder

Silesian University of Technology

Publisher

MDPI AG

Subject

Energy (miscellaneous),Energy Engineering and Power Technology,Renewable Energy, Sustainability and the Environment,Electrical and Electronic Engineering,Control and Optimization,Engineering (miscellaneous),Building and Construction

Reference46 articles.

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5. System Opłat i Podatków Ekologicznych w Polsce na tle Rozwiązań w Krajach OECD;Małecki,2012

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