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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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