Transportation Fuel Taxes in Poland as Climate Policy Instruments

Michał Ptak

Abstract

The aim of the article is to analyse taxes and charges levied on motor fuels in Poland by reviewing their design from the perspective of climate policy and carbon dioxide emissions reduction. The analysis includes levies that fall under the scope of the of 2003/96/EC Directive on energy taxation: an excise duty and a fuel charge levied on gasoline, diesel oil, liquefied petroleum gas and compressed natural gas . The value added , tax has been excluded from the analysis. The paper concludes that f uel taxes in Poland have not been designed for climate policy and are mostly revenue - ge nerating taxes . T ax rules that contribute to carbon dioxide emissions reduction include lower tax rates for gaseous fuels and the use of fuel charge revenues to finance investments in railway infrastructure. Excise duty in Poland could be redesigned to bet ter reflect c limate policy objectives. The tax could be for example combined with a direct carbon tax based on carbon dioxide emissions . Such taxes are applied in some European countries, for example in Finland or Sweden.
Author Michał Ptak (EaE / IES / DEaRoD)
Michał Ptak,,
- Department of Economics and Research on Development
Pages206-215
Publication size in sheets0.5
Book Jedlicka Pavel, Maresova Petra, Soukal Ivan (eds.): Hradec Economic Days Vol. 8(2). Double-blind peer-reviewed proceedings paart II of the international scientific conference Hradec Economic Days 2018, 2018, University of Hradec Kralove, ISBN 9788074357015, 591 p.
Hradec_Economic_Days_Vol. 92).pdf / 44,48 MB / No licence information
Keywords in Englishclimate policy, motor fuels, taxes
URL https://uni.uhk.cz/hed/site/assets/files/1072/proceedings_2018_2.pdf
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
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