The role of vehicle taxation in the EU transport sector’s energy transition: a systematic literature review

• Autorzy: Wójtowicz Katarzyna , Mazurek-Chwiejczak Małgorzata

Identyfikatory

DOI

10.34659/eis.2025.93.2.980

Warianty tytułu

PL

Rola podatków od pojazdów mechanicznych w transformacji energetycznej w sektorze transportu – systematyczny przegląd literatury

• Języki publikacji: EN

Abstrakty

EN

This paper synthesises existing knowledge on vehicle taxation and examines its role in supporting the energy transition in the transport sectors of EU member states. To achieve this, a systematic literature review (SLR) was conducted using publications from the Scopus and Web of Science databases, covering 182 peer-reviewed articles published between 2014 and 2025. The review was complemented by a bibliometric analysis using VOSviewer. The study provides both theoretical insights and practical policy recommendations, of which a key contribution is identifying time-sensitive strategies: Fuel taxes remain the most effective tool for reducing emissions in the short term; however, as decarbonisation progresses and fuel tax revenues decline, distance-based taxation becomes increasingly important. In addition, the review emphasises the need for a comprehensive mix of instruments to reduce greenhouse gas emissions, including taxation, subsidies, regulatory measures and support for technological innovation. Promoting public awareness of the negative consequences of environmental degradation is also essential for the successful implementation of sustainable transport policies.

PL

Celem artykułu jest dokonanie syntezy wyników dotychczasowych badań na temat wpływu podatków od pojazdów silnikowych na przebieg transformacji energetycznej w sektorze transportu. W tym celu oparto się o metodę Systematycznego Przeglądu Literatury (SPL), który przeprowadzono w oparciu o publikacje zgromadzone w bazach Scopus i Web of Science. Kwerendą objęto 182 artykuły naukowe, opublikowane w latach 2014-2025. Wyniki te zostały wzbogacone o rezultaty analizy przeprowadzonej z wykorzystaniem programu the VOSviewer. Opracowanie dostarcza szeregu teoretycznych i praktycznych rekomendacji. Podkreślono, że aby zapewnić zrównoważony rozwój sektora transportu, konieczne jest uwzględnienie różnych perspektyw czasowych – w krótkim okresie system podatków ekologicznych powinien bazować na podatkach paliwowych, podczas gdy na zaawansowanym etapie dekarbonizacji konieczne będzie przesunięcie ciężaru opodatkowania w kierunku danin, których wysokość zależy od przebytego dystansu. Aby ograniczyć emisję gazów cieplarnianych konieczne jest użycie, obok podatków, szerokiego katalogu innych instrumentów (np. subsydiów czy instrumentów prawnych), jak również wspieranie rozwoju nowych technologii i podnoszenie społecznej świadomości na temat negatywnego wpływu zanieczyszczenia powietrza na kondycję środowisko naturalnego i społeczeństwa.

Słowa kluczowe

EN

environmental tax; vehicle tax; fuel tax; excise; systematic literature review

PL

podatek ekologiczny; podatek od pojazdów silnikowych; podatek paliwowy; akcyza; systematyczny przegląd literatury

• Wydawca: Polskie Stowarzyszenie Ekonomistów Środowiska i Zasobów Naturalnych
• Czasopismo: Economics and Environment
• Rocznik: 2025
• Tom: No. 2
• Strony: art. no. 980
• Opis fizyczny: Bibliogr. 81 poz., rys., tab., wykr.

Twórcy

autor

Wójtowicz Katarzyna

• Maria Curie-Skłodowska University in Lublin, Institute of Economics and Finance, Pl. Marii Curie-Skłodowskiej 5, 20-031 Lublin, Poland

• https://orcid.org/0000-0002-7049-0063

autor

Mazurek-Chwiejczak Małgorzata

• Maria Curie-Skłodowska University in Lublin, Institute of Economics and Finance

• https://orcid.org/0000-+0002-9806-1666

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