{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,20]],"date-time":"2026-06-20T03:11:55Z","timestamp":1781925115829,"version":"3.54.5"},"reference-count":84,"publisher":"MDPI AG","issue":"22","license":[{"start":{"date-parts":[[2022,11,20]],"date-time":"2022-11-20T00:00:00Z","timestamp":1668902400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"University of Economics in Katowice"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Energies"],"abstract":"<jats:p>Environmental taxes, including energy taxes, are applied in all EU Member States. They are considered important instruments in the implementation of the EU energy and climate policies. The main purpose of the research presented in this article is to identify trends in the EU Member States in shaping environmental tax revenues, with particular emphasis on their most important group, i.e., energy taxes. The researchers sought answers to the research question regarding the existence of converging trends in this respect. The \u201cletter values\u201d method was used in the research procedure, which is an extension of the box-plots method. The analysis covered 27 EU Member States. The data used in the research came from the Eurostat database (2009\u20132020). As a result of the research, it was found that in the EU as a whole, there is a slight downward trend in the share of environmental tax revenues in GDP and the share of environmental tax revenues in total tax revenues, while the share of energy tax revenues in total environmental tax revenues shows a slight upward trend. The decomposition of the research and the conducted comparative analysis, including the determination of specific rankings, showed that both the level and trends in the shaping of the studied variables vary considerably in the individual EU Member States.<\/jats:p>","DOI":"10.3390\/en15228718","type":"journal-article","created":{"date-parts":[[2022,11,21]],"date-time":"2022-11-21T04:39:59Z","timestamp":1669005599000},"page":"8718","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":14,"title":["Environmental Taxes in the Member States of the European Union\u2014Trends in Energy Taxes"],"prefix":"10.3390","volume":"15","author":[{"given":"Teresa","family":"Famulska","sequence":"first","affiliation":[{"name":"Department of Public Finance, Faculty of Finance, University of Economics in Katowice, 40-287 Katowice, Poland"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4139-8858","authenticated-orcid":false,"given":"Jan","family":"Kaczmarzyk","sequence":"additional","affiliation":[{"name":"Department of Public Finance, Faculty of Finance, University of Economics in Katowice, 40-287 Katowice, Poland"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ma\u0142gorzata","family":"Grz\u0105ba-W\u0142oszek","sequence":"additional","affiliation":[{"name":"Department of Public Finance, Faculty of Finance, University of Economics in Katowice, 40-287 Katowice, Poland"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1968","published-online":{"date-parts":[[2022,11,20]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","unstructured":"Ziolo, M., Kluza, K., and Spoz, A. (2019). Impact of Sustainable Financial and Economic Development on Greenhouse Gas Emission in the Developed and Converging Economies. Energies, 12.","DOI":"10.3390\/en12234514"},{"key":"ref_2","unstructured":"Hamilton, C., Schlegelmilch, K., Hoerner, A., and Milne, J. (2000). Environmental Tax Reform, Australian Conservation Foundation."},{"key":"ref_3","first-page":"25","article-title":"Opodatkowanie jako instrument polityki ochrony \u015brodowiska","volume":"18","author":"Bryndziak","year":"2014","journal-title":"Stud. Prawno-Ekon."},{"key":"ref_4","unstructured":"(2022, September 04). OECD, Environmental Taxes and Green Tax Reform, Paris 1997. Available online: https:\/\/www.oecd.org\/sd-roundtable\/papersandpublications\/39372634.pdf."},{"key":"ref_5","first-page":"83","article-title":"Podstawowe kategorie podatkowe w ekonomii zr\u00f3wnowa\u017conego rozwoju","volume":"50","year":"2016","journal-title":"Ann. Univ. Mariae Curie-Sk\u0142odowska Sect. H Oeconomia"},{"key":"ref_6","unstructured":"G\u0142uchowski, J. (2002). Podatki Ekologiczne, Dom Wydawniczy ABC."},{"key":"ref_7","first-page":"424","article-title":"Podatki ekologiczne jako instrumenty polityki pa\u0144stwa w zakresie ochrony \u015brodowiska","volume":"604","author":"Walczak","year":"2010","journal-title":"Zesz. Nauk. Uniw. Szczeci\u0144skiego Ekon. Probl. Us\u0142ug"},{"key":"ref_8","unstructured":"Spulber, N., and Sabbaghi, A. (1989). Economics of Water Resources, Springer."},{"key":"ref_9","unstructured":"Pigou, A.C. (1938). The Economics of Welfare, Weidenfeld and Nicolson. [4th ed.]."},{"key":"ref_10","first-page":"25","article-title":"Teoretyczne podstawy ekologicznego systemu podatkowego","volume":"10","year":"2002","journal-title":"Gospod. Nar. Pol. J. Econ."},{"key":"ref_11","first-page":"115","article-title":"Podatek ekologiczny jako instrument nowoczesnej polityki fiskalnej","volume":"36","author":"Guziejewska","year":"2009","journal-title":"Zesz. Nauk. Uniw. Szczeci\u0144skiego Ekon. Probl. Us\u0142ug"},{"key":"ref_12","unstructured":"Mankiw, N.G., and Taylor, M.P. (2006). Economics, Cengage Learning EMEA."},{"key":"ref_13","unstructured":"Sterner, T. (2002). Policy Instruments for Environmental and Natural Resource Management, World Bank Publications."},{"key":"ref_14","first-page":"3","article-title":"Podatki ekologiczne w Polsce na tle innych kraj\u00f3w Unii Europejskiej","volume":"2","year":"2016","journal-title":"Optimum. Econ. Stud."},{"key":"ref_15","unstructured":"(2022, September 04). Eurostat, Environmental Taxes. A Statistical Guide. 2013 Edition. Available online: https:\/\/ec.europa.eu\/eurostat\/web\/products-manuals-and-guidelines\/-\/ks-gq-13-005."},{"key":"ref_16","unstructured":"(2022, September 04). Rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) nr 691\/2011 z dnia 6 lipca 2011 roku w sprawie europejskich rachunk\u00f3w ekonomicznych \u015brodowiska, Dz.U. L 192 z 22.7.2011. Available online: https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:32011R0691&from=EN."},{"key":"ref_17","unstructured":"Bartniczak, B., and Ptak, M. (2011). Op\u0142aty i Podatki Ekologiczne Teoria i Praktyka, Wydawnictwo Uniwersytetu Ekonomicznego we Wroc\u0142awiu."},{"key":"ref_18","unstructured":"\u017bylicz, T. (2004). Ekonomia \u015arodowiska i Zasob\u00f3w Naturalnych, Wydawnictwo PWE."},{"key":"ref_19","unstructured":"(2022, September 04). Directive 2009\/29\/EC of the European Parliament and of the Council of 23 April 2009 Amending Directive 2003\/87\/EC to Improve and Extend the Community Greenhouse Gas Emission Allowance Trading Scheme\u2014The So-Called EU ETS Directive (European Union Emissions Trading System). Available online: https:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2009:140:0063:0087:PL:PDF."},{"key":"ref_20","unstructured":"(2022, September 04). Decision 2009\/406\/EC of the European Parliament and of the Council of 23 April 2009 on the Efforts Made by the Member States to Reduce Greenhouse Gas Emissions to Meet the Community\u2019s Greenhouse Gas Emission Reduction Commitments by 2020\u2014The So-Called Non-ECJ Decision. Available online: https:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2009:140:0136:0148:PL:PDF."},{"key":"ref_21","unstructured":"(2022, September 04). Directive 2009\/31\/EC of the European Parliament and of the Council of 23 April 2009 on the Geological Storage of Carbon Dioxide and Amending Council Directive 85\/337\/EEC, Euratom, European Parliament and Council Directives 2000\/60\/EC, 2001\/80\/EC, 2004\/35\/EC, 2006\/12\/EC, 2008\/1\/EC, and Regulation (EC) No. 1013\/2006\u2014The So-Called CCS Directive (Carbon Capture and Storage). Available online: https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:32009L0031&from=PL."},{"key":"ref_22","unstructured":"(2022, September 04). Directive 2009\/28\/EC of the European Parliament and of the Council of 23 April 2009 on the Promotion of the Use of Energy from Renewable Sources, Amending and Subsequently Repealing Directives 2001\/7\/EC, and 2003\/30\/EC\u2014The So-Called RES Directive. Available online: https:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2009:140:0016:0062:en:PDF."},{"key":"ref_23","unstructured":"Tukey, J.W. (1977). Exploratory Data Analysis, Wesley Pub. Co."},{"key":"ref_24","doi-asserted-by":"crossref","first-page":"1058","DOI":"10.1177\/1536867X1601600413","article-title":"Speaking Stata: Letter Values as Selected Quantiles","volume":"16","author":"Cox","year":"2016","journal-title":"Stata J."},{"key":"ref_25","doi-asserted-by":"crossref","first-page":"469","DOI":"10.1080\/10618600.2017.1305277","article-title":"Letter-Value Plots: Boxplots for Large Data","volume":"26","author":"Hofmann","year":"2017","journal-title":"J. Comput. Graph. Stat."},{"key":"ref_26","unstructured":"Repetto, R., Dower, R., Jenkins, J., and Geoghegan, R. (1992). Green Fees: How a Tax Shift Can Work for the Environment and the Economy, World Resource Institute."},{"key":"ref_27","doi-asserted-by":"crossref","first-page":"397","DOI":"10.1146\/annurev.eg.18.110193.002145","article-title":"The cost of limiting fossil-fuel CO2 emissions","volume":"18","author":"Grubb","year":"1993","journal-title":"Annu. Rev. Energy Environ."},{"key":"ref_28","first-page":"313","article-title":"Optimal greenhouse gas reductions and tax policy in the \u2018DICE\u2019 model","volume":"83","author":"Nordhaus","year":"1993","journal-title":"Am. Econ. Rev."},{"key":"ref_29","doi-asserted-by":"crossref","first-page":"915","DOI":"10.2307\/1060731","article-title":"Green taxes: Can we protect the environment and improve the tax system at the same time?","volume":"61","author":"Oates","year":"1993","journal-title":"South. Econ. J."},{"key":"ref_30","doi-asserted-by":"crossref","first-page":"5435","DOI":"10.1016\/S1474-6670(17)58546-8","article-title":"Is environmental tax effective for total emission control of carbon dioxide? Systems analysis of an environmental-economic model","volume":"29","author":"Tamura","year":"1996","journal-title":"IFAC Proc. Vol."},{"key":"ref_31","first-page":"241","article-title":"Carbon taxes: A drop in the ocean, or a drop that erodes the stone?","volume":"54","author":"Gerlagh","year":"2005","journal-title":"The effect of carbon taxes on technological change, Ecol. Econ."},{"key":"ref_32","doi-asserted-by":"crossref","first-page":"313","DOI":"10.1007\/s10640-012-9600-4","article-title":"The environmental and economic impact of the carbon tax in Australia","volume":"54","author":"Meng","year":"2013","journal-title":"Environ. Resour. Econ."},{"key":"ref_33","unstructured":"Loganathan, N., Shahbaz, M., and Taha, R. (2014). The Effect of Green Taxation and Economic Growth on Environment Hazards: The Case of Malaysia; MPRA Paper 56843, MPRA."},{"key":"ref_34","doi-asserted-by":"crossref","first-page":"308","DOI":"10.1016\/j.jclepro.2014.03.002","article-title":"Environmental taxation policy in the EU\u2014New methodology approach","volume":"88","year":"2015","journal-title":"J. Clean. Prod."},{"key":"ref_35","first-page":"30","article-title":"Validity of double dividend hypothesis in EU-15 countries","volume":"2","author":"Sasmaz","year":"2016","journal-title":"Glob. J. Humanit. Soc. Sci."},{"key":"ref_36","doi-asserted-by":"crossref","unstructured":"Radulescu, M., Sinisi, C.I., Popescu, C., and Iacob, S.E. (2017). Environmental tax policy in Romania in the context of the EU: Double Dividend Theory. Sustainability, 9.","DOI":"10.3390\/su9111986"},{"key":"ref_37","doi-asserted-by":"crossref","first-page":"2396","DOI":"10.1080\/09640568.2017.1395731","article-title":"Reducing CO2 emissions in the EU member states: Do environmental taxes work?","volume":"61","author":"Aydin","year":"2018","journal-title":"J. Environ. Plan. Manag."},{"key":"ref_38","doi-asserted-by":"crossref","first-page":"558","DOI":"10.1016\/j.energy.2018.06.167","article-title":"The energy, environmental and economic impacts of carbon tax rate and taxation industry: A CGE based study in China","volume":"159","author":"Lin","year":"2018","journal-title":"Energy"},{"key":"ref_39","doi-asserted-by":"crossref","first-page":"74","DOI":"10.1016\/j.jeem.2018.08.017","article-title":"The effectiveness of taxing the carbon content of energy consumption","volume":"92","author":"Sen","year":"2018","journal-title":"J. Environ. Econ. Manag."},{"key":"ref_40","doi-asserted-by":"crossref","unstructured":"Timilsinas, G.R. (2018). Where Is the Carbon Tax After Thirty Years of Research?, World Bank. World Bank Policy Research Working Paper No. 8493.","DOI":"10.1596\/1813-9450-8493"},{"key":"ref_41","doi-asserted-by":"crossref","first-page":"1100","DOI":"10.1016\/j.jclepro.2019.05.325","article-title":"Dynamic relationship among environmental regulation, innovation, CO2 emissions, population, and economic growth in OECD countries: A panel investigation","volume":"231","author":"Hashmi","year":"2019","journal-title":"J. Clean. Prod."},{"key":"ref_42","doi-asserted-by":"crossref","unstructured":"He, P., Chen, L., Zou, X., Li, S., Shen, H., and Jian, J. (2019). Energy Taxes, Carbon Dioxide Emissions, Energy Consumption and Economic Consequences: A Comparative Study of Nordic and G7 Countries. Sustainability, 11.","DOI":"10.3390\/su11216100"},{"key":"ref_43","doi-asserted-by":"crossref","unstructured":"Liobikien\u00e8, G., Butkus, M., and Matuzevi\u010dit\u00e8, K. (2019). The Contribution of Energy Taxes to Climate Change Policy in the European Union (EU). Resources, 8.","DOI":"10.3390\/resources8020063"},{"key":"ref_44","doi-asserted-by":"crossref","unstructured":"Bashir, M.F., MA, B., Shahbaz, M., and Jiao, Z. (2020). The nexus between environmental tax and carbon emissions with the roles of environmental technology and financial development. PLoS ONE, 15.","DOI":"10.1371\/journal.pone.0242412"},{"key":"ref_45","doi-asserted-by":"crossref","unstructured":"Gonz\u00e1lez-S\u00e1nchez, M., and Mart\u00edn-Ortega, J.L. (2020). Greenhouse Gas Emissions Growth in Europe: A Comparative Analysis of Determinants. Sustainability, 12.","DOI":"10.3390\/su12031012"},{"key":"ref_46","doi-asserted-by":"crossref","first-page":"24848","DOI":"10.1007\/s11356-020-08349-4","article-title":"Environmental taxes, energy consumption, and environmental quality: Theoretical survey with policy implications","volume":"27","author":"Shahzad","year":"2020","journal-title":"Environ. Sci. Pollut. Res."},{"key":"ref_47","doi-asserted-by":"crossref","first-page":"1010","DOI":"10.1002\/sd.2057","article-title":"An assessment of the environmental sustainability corridor: Investigating the non-linear effects of environmental taxation on CO2 emissions","volume":"28","author":"Ulucak","year":"2020","journal-title":"Sustain. Dev."},{"key":"ref_48","doi-asserted-by":"crossref","first-page":"35094","DOI":"10.1007\/s11356-021-12907-9","article-title":"Does fuel tax decrease carbon dioxide emissions in Turkey? Evidence from an asymmetric nonlinear cointegration test and error correction model","volume":"28","author":"Akkaya","year":"2021","journal-title":"Environ. Sci. Pollut. Res."},{"key":"ref_49","first-page":"179","article-title":"Do energy taxes reduce the carbon footprint? Evidence from Turkey","volume":"6","author":"Esen","year":"2021","journal-title":"J. Energy Econ. Policy"},{"key":"ref_50","first-page":"43","article-title":"The impact of environmental taxes on carbon dioxide emissions in Turkey","volume":"3","year":"2021","journal-title":"Int. J. Bus. Econ. Stud."},{"key":"ref_51","doi-asserted-by":"crossref","first-page":"22392","DOI":"10.1007\/s11356-020-11475-8","article-title":"Do environmental taxes and environmental stringency policies reduce CO2 emissions? Evidence from 7 emerging economies","volume":"28","year":"2021","journal-title":"Environ. Sci. Pollut. Res."},{"key":"ref_52","doi-asserted-by":"crossref","unstructured":"Rybak, A., Joostberens, J., Manowska, A., and Pielot, J. (2022). The Impact of Environmental Taxes on the Level of Greenhouse Gas Emissions in Poland and Sweden. Energies, 15.","DOI":"10.3390\/en15124465"},{"key":"ref_53","doi-asserted-by":"crossref","first-page":"938","DOI":"10.2307\/2233865","article-title":"The role of carbon taxes in adjusting to global warming","volume":"101","author":"Perce","year":"1991","journal-title":"Econ. J."},{"key":"ref_54","doi-asserted-by":"crossref","first-page":"207","DOI":"10.1016\/S0047-2727(96)01596-4","article-title":"Environmental tax reform and endogenous growth","volume":"63","author":"Bovenberg","year":"1997","journal-title":"J. Public Econ."},{"key":"ref_55","doi-asserted-by":"crossref","first-page":"55","DOI":"10.1080\/09638199800000004","article-title":"Pollution and economic growth","volume":"7","author":"Fisher","year":"1998","journal-title":"J. Int. Trade Econ. Dev."},{"key":"ref_56","doi-asserted-by":"crossref","first-page":"141","DOI":"10.1111\/j.1475-5890.2000.tb00583.x","article-title":"Taxation and Economic Growth","volume":"21","author":"Myles","year":"2000","journal-title":"Fisc. Stud."},{"key":"ref_57","unstructured":"Andersen, M.S. (2007). Carbon-Energy Taxation: Lessons from Europe, National Environment Research Institute News."},{"key":"ref_58","doi-asserted-by":"crossref","first-page":"688","DOI":"10.1016\/j.ecolecon.2006.11.014","article-title":"Channels of transmission of environmental policy to economic growth","volume":"60","author":"Ricci","year":"2007","journal-title":"Ecol. Econ."},{"key":"ref_59","unstructured":"Leiter, A.M., Parolini, A., and Winner, H. (2009). Environmental Regulation and Investment: Evidence from European Industries, Faculty of Economics and Statistics, University of Innsbruck. Working Papers No. 2009-04."},{"key":"ref_60","doi-asserted-by":"crossref","first-page":"1040","DOI":"10.1016\/j.ecolecon.2008.07.011","article-title":"Pollution and life expectancy: How environmental policy can promote growth","volume":"68","author":"Pautrel","year":"2009","journal-title":"Ecol. Econ."},{"key":"ref_61","unstructured":"Morley, B., and Abdullah, S. (2022, September 04). Environmental Taxes and Economic Growth: Evidence from Panel Causality Tests. Bath Economics Research Working Papers 2010, 04\/10. Available online: https:\/\/www.researchgate.net\/publication\/46468103_Environmental_Taxes_and_Economic_Growth_Evidence_from_Panel_Causality_Tests."},{"key":"ref_62","first-page":"38","article-title":"Determining relationship between economic growth and environmental protection","volume":"6","year":"2020","journal-title":"Menadz. Finans. I Pravo"},{"key":"ref_63","doi-asserted-by":"crossref","first-page":"157","DOI":"10.1007\/BF00877495","article-title":"Environmental taxation and the double dividend: A reader\u2019s guide","volume":"2","author":"Goulder","year":"1995","journal-title":"Int. Tax Public Financ."},{"key":"ref_64","doi-asserted-by":"crossref","first-page":"564","DOI":"10.1016\/j.ecolecon.2004.12.021","article-title":"Environmental tax reforms and the double dividend: A meta-analytical performance assessment","volume":"55","author":"Patuelli","year":"2005","journal-title":"Ecol. Econ."},{"key":"ref_65","doi-asserted-by":"crossref","first-page":"1495","DOI":"10.1016\/j.ecolecon.2010.02.003","article-title":"Paying the piper to call the tune? A metaregression analysis of the double-dividend hypothesis","volume":"69","author":"Anger","year":"2010","journal-title":"Ecol. Econ."},{"key":"ref_66","doi-asserted-by":"crossref","first-page":"145","DOI":"10.7866\/HPE-RPE.14.1.5","article-title":"A panorama on energy taxes and green tax reforms","volume":"208","author":"Gago","year":"2014","journal-title":"Hacienda P\u00fablica Espa\u00f1ola Rev. Public Econ."},{"key":"ref_67","doi-asserted-by":"crossref","first-page":"194","DOI":"10.1016\/j.jpolmod.2017.11.002","article-title":"Environmental taxation and the double dividend hypothesis in CGE modelling literature: A critical review","volume":"40","year":"2018","journal-title":"J. Policy Model."},{"key":"ref_68","doi-asserted-by":"crossref","first-page":"877","DOI":"10.1007\/s10640-018-0230-3","article-title":"Environmental taxation, employment and public spending in developing countries","volume":"72","author":"Kuralbayeva","year":"2019","journal-title":"Environ. Resour. Econ."},{"key":"ref_69","doi-asserted-by":"crossref","first-page":"65","DOI":"10.1016\/S0304-3878(96)00439-7","article-title":"The environment and welfare implications of trade and tax policy","volume":"52","author":"Lee","year":"1997","journal-title":"J. Dev. Econ."},{"key":"ref_70","doi-asserted-by":"crossref","first-page":"1817","DOI":"10.1080\/13504851.2011.650324","article-title":"Empirical evidence on the effectiveness of environmental taxes","volume":"19","author":"Morley","year":"2012","journal-title":"Appl. Econ. Lett."},{"key":"ref_71","unstructured":"Miller, S., and Vela, M.A. (2022, September 04). Are Environmentally Related Taxes Effective? Inter-American Development Bank. Working Paper Series 4685. Available online: https:\/\/www.cbd.int\/financial\/mainstream\/idb-tax.pdf."},{"key":"ref_72","doi-asserted-by":"crossref","first-page":"955","DOI":"10.1080\/14693062.2018.1492897","article-title":"Carbon taxes and greenhouse gas emissions trading systems: What have we learned?","volume":"18","author":"Haites","year":"2018","journal-title":"Clim. Policy"},{"key":"ref_73","doi-asserted-by":"crossref","first-page":"26","DOI":"10.1016\/j.ijtst.2017.09.003","article-title":"Green vessel scheduling in liner shipping: Modeling carbon dioxide emission costs in sea and at ports of call","volume":"7","author":"Dulebenets","year":"2018","journal-title":"Int. J. Transp. Sci. Technol."},{"key":"ref_74","doi-asserted-by":"crossref","unstructured":"Tran, T.H., Mao, Y., and Siebers, P.O. (2019). Optimising decarbonisation investment for firms towards environmental sustainability. Sustainability, 11.","DOI":"10.3390\/su11205718"},{"key":"ref_75","doi-asserted-by":"crossref","first-page":"332","DOI":"10.1016\/j.jebo.2019.11.025","article-title":"Evolutionary macroeconomic assessment of employment and innovation impacts of climate policy packages","volume":"169","author":"Rengs","year":"2020","journal-title":"J. Econ. Behav. Organ."},{"key":"ref_76","first-page":"87","article-title":"Environmental fiscal effort: Spatial convergence within economic policy on taxation","volume":"45","author":"Rubio","year":"2017","journal-title":"Rev. De Econ. Mund."},{"key":"ref_77","doi-asserted-by":"crossref","first-page":"670","DOI":"10.1016\/j.eap.2021.12.019","article-title":"Environmental taxation in the European Union: Are there common trends?","volume":"73","author":"Delgado","year":"2022","journal-title":"Econ. Anal. Policy"},{"key":"ref_78","doi-asserted-by":"crossref","unstructured":"Kirchg\u00e4ssner, G., M\u00fcller, U.A., and Savioz, M. (1998). Ecological Tax Reform and Involuntary Unemployment, Simulation Results for Swizerland, University of St. Gallen. Discussion Paper No. 9806.","DOI":"10.2139\/ssrn.104675"},{"key":"ref_79","doi-asserted-by":"crossref","unstructured":"Stern, N. (2007). The Economics of Climate Change, Cambridge University Press.","DOI":"10.1017\/CBO9780511817434"},{"key":"ref_80","doi-asserted-by":"crossref","first-page":"42","DOI":"10.2307\/3439132","article-title":"The use of standards and prices for protection of the environment","volume":"73","author":"Baumol","year":"1971","journal-title":"Swed. J. Econ."},{"key":"ref_81","unstructured":"Gr\u0105dalski, F. (2006). System Podatkowy w \u015awietle Teorii Optymalnego Opodatkowania, Oficyna Wydawnicza Szko\u0142y G\u0142\u00f3wnej Handlowej."},{"key":"ref_82","unstructured":"(2022, September 04). United Nations, Framework Convention on the Climate Change, Conference of the Parties Twenty First Session Paris 30 November to 11 December 2015, FCCC\/CP\/2015\/L9. Available online: https:\/\/unfccc.int\/resource\/docs\/2015\/cop21\/eng\/l09r01.pdf."},{"key":"ref_83","first-page":"93","article-title":"Wdra\u017canie polityki klimatyczno-energetycznej w TAURON POLSKA ENERGIA S. A. Polityka Energetyczna","volume":"19","author":"Okulski","year":"2016","journal-title":"Energy Policy J."},{"key":"ref_84","unstructured":"(2022, September 04). Eurostat, Statistics Explained. Environmental Tax Statistics\u2014Detailed Analysis. Available online: https:\/\/ec.europa.eu\/eurostat\/statistics-explained\/index.php?title=Environmental."}],"container-title":["Energies"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.mdpi.com\/1996-1073\/15\/22\/8718\/pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,11]],"date-time":"2025-10-11T01:22:15Z","timestamp":1760145735000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.mdpi.com\/1996-1073\/15\/22\/8718"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,11,20]]},"references-count":84,"journal-issue":{"issue":"22","published-online":{"date-parts":[[2022,11]]}},"alternative-id":["en15228718"],"URL":"https:\/\/doi.org\/10.3390\/en15228718","relation":{},"ISSN":["1996-1073"],"issn-type":[{"value":"1996-1073","type":"electronic"}],"subject":[],"published":{"date-parts":[[2022,11,20]]}}}