The use of the tax on means of transport as an instrument affecting the number of electric and hybrid vehicles – a case study
Artykuł w czasopiśmie
MNiSW
100
Lista 2023
| Status: | |
| Autorzy: | Witkowski Jacek |
| Dyscypliny: | |
| Aby zobaczyć szczegóły należy się zalogować. | |
| Rok wydania: | 2023 |
| Wersja dokumentu: | Drukowana | Elektroniczna |
| Język: | angielski |
| Numer czasopisma: | 175 |
| Strony: | 597 - 610 |
| Efekt badań statutowych | NIE |
| Materiał konferencyjny: | NIE |
| Publikacja OA: | TAK |
| Licencja: | |
| Sposób udostępnienia: | Witryna wydawcy |
| Wersja tekstu: | Ostateczna wersja opublikowana |
| Czas opublikowania: | W momencie opublikowania |
| Data opublikowania w OA: | 1 lipca 2023 |
| Abstrakty: | angielski |
| Purpose: The aim of the work is to determine whether and how the local government authorities of the largest cities in Poland apply reliefs and exemptions in the tax on means of transport to support owners of hybrid and electric trucks. In addition, an answer was sought to the question whether the amount of the aforementioned preferences was correlated with the dynamics of the number of vehicles powered in whole or in part by electricity in the analyzed period. Methodology: The study covered all 63 cities in Poland with poviat rights. The resolutions adopted by the local government authorities of these centers in 2018-2020 regarding the rates of tax on means of transport were reviewed. Based on the texts of legal acts, the criteria used for granting tax preferences were defined, the amount of reliefs was calculated, and the statistical tool in the form of the Pearson correlation coefficient was used to check whether there is a relationship between the scale of tax benefits and the growth rate of the number of hybrid and electric vehicles. Findings: It was found that only half of the municipalities used reduced tax rates in the analyzed period, while different requirements regarding the level of exhaust gas emissions were adopted in different local government units, so that owners of hybrid and electric trucks in individual cities could usually benefit from the reduction on an equal footing with owners of similar vehicles with lower but also different emission standards from Euro 1 to Euro 6. Practical implications: The results of the research can be used by local governments. They show, among other things, that the mere reduction of tax rates is insufficient for the promotion of environmentally friendly means of transport and that these activities should also be supported by other solutions. Originality/value: In the literature, the subject of differentiation of tax rates on means of transport to stimulate the increase in the number of rolling stock powered by electricity has not been generally taken up so far or has been the subject of research very rarely. |
