Wpływ podatków od pojazdów silnikowych na ograniczenie emisji dwutlenku węgla na przykładzie wybranych państw Unii Europejskiej
Impact of motor vehicles taxes on reducing carbon dioxide emissions based on the experience of the European Union countries

Summary/Abstract: The first part of the article discusses issues related to using motor vehicle taxes as instruments for internalising external costs of transport, particularly the costs of carbon dioxide emissions. Attention was paid that from the point of view of climate change policy, the vehicle tax rates should be based on carbon dioxide emissions or fuel consumption (or fuel efficiency, i.e. the distance travelled by the vehicle per unit of fuel consumed by it). The second part of the article contains an analysis of taxes imposed on motor vehicles in selected European Union countries. The review shows that many EU countries apply tax reductions and tax exemptions to encourage the use of cars with low CO2 emissions. The Polish tax system does not include such tax provisions. However, some efforts are being made to implement vehicle taxes based on carbon dioxide emissions.

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