Transport sector energy use and carbon emissions: a study on sectoral fiscal policies

Işıl Selçuk1, Altuğ Köktaş2
1 Bolu Abant İzzet Baysal University in Bolu, Department of Economics, 2 Necmettin Erbakan University in Konya, Department of Public Finance
Selçuk, Işıl; ORCID: 0000-0001-9559-1349 (Bolu Abant İzzet Baysal University in Bolu, Department of Economics)
Köktaş, Altuğ; ORCID: 0000-0002-0911-2143 (Necmettin Erbakan University in Konya, Department of Public Finance)
Transport sector energy use and carbon emissions: a study on sectoral fiscal policies
Zużycie energii i emisja dwutlenku węgla w sektorze transportu: badanie sektorowych polityki fiskalnej
Ekonomika i Organizacja Logistyki, 2020, vol.5, nr 3, s. 17-30

Słowa kluczowe

transportation fiscal policy carbon tax

Key words

transport polityka podatkowa podatek węglowy


As the energy sector worldwide is largely based on fossil fuel consumption, the amount of global-scale carbon emissions continues to increase over the years. One of the most important reasons for the increase in emissions, the transportation sector, continues to develop with globalization. The development of land, sea, and air transport together with international trade brings environmental problems in parallel with the increase in energy consumption. Accordingly, it is estimated that one fourth of total carbon emissions today originate from the transportation sector. In this context, in order to combat environmental problems such as global warming and climate change on an international scale, initiatives such as the Paris Climate Agreement are being implemented and environmental policies to reduce the amount of emissions are being recommended. The aim of this study is to examine environmental policies, which have been discussed extensively in the literature, in terms of fiscal policy. In this context, fiscal policy tools such as taxes, subsidies, incentives, and regulations specific to the transport sector were discussed. This study, in which the descriptive method is used, argues that fiscal policy practices can be an effective method in reducing the amount of carbon emissions.


Sektor energetyczny na całym świecie w dużej mierze opiera się na paliwach kopalnych, co skutkuje ciągłym wzrostem emisji dwutlenku węgla na skalę światową. Jedną z najważniejszych przyczyn wzrostu emisji jest sektor transportu, którego rozwój jest powiązany z procesami globalizacji. Rozwój transportu lądowego, morskiego i lotniczego wraz z handlem międzynarodowym i zwiększonym zużyciem energii powoduje problemy środowiskowe. W związku z tym szacuje się, że jedna czwarta całkowitej emisji dwutlenku węgla pochodzi obecnie z sektora transportu. W tym kontekście, w celu zwalczania problemów środowiskowych, takich jak globalne ocieplenie i zmiany klimatyczne w skali międzynarodowej, wdrażane są takie inicjatywy, jak porozumienie klimatyczne z Paryża, a także zalecana jest polityka środowiskowa mająca na celu zmniejszenie ilości emisji. Celem niniejszego opracowania jest analiza polityki środowiskowej, która była szeroko omawiana w literaturze, pod kątem polityki fiskalnej. W tym kontekście omówiono narzędzia polityki fiskalnej, takie jak podatki, dotacje, zachęty i przepisy specyficzne dla sektora transportu. Niniejsze badanie, w którym zastosowano metodę opisową, dowodzi, że praktyki polityki fiskalnej mogą być skuteczną metodą zmniejszania ilości emisji dwutlenku węgla.


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