The Impact of Environmental Taxes on the Level of Greenhouse Gas Emissions in Poland and Sweden

The research presented in the article was aimed at verifying effectiveness of environmental taxes reducing level greenhouse gas emissions. For this purpose, data provided by Eurostat category were used. They treated as explanatory variables. Data entered into ARMAX models built authors. dependent variable emission two gases covered research, namely carbon dioxide and methane. carried out Poland, for which results obtained Sweden used benchmark. made it possible to verify relationship between categories energy, transport, pollution, resources, CO2 CH4 nature also examined. Environmental can fulfill a fiscal, incentive, redistributive function. conducted shows that these taxes, fact, mainly fiscal function, while incentive functions are insufficient. It observed direction strength impact differ depending on gas.