Funkcja fiskalna i funkcja bodźcowa opodatkowania podatkiem akcyzowym paliw silnikowych w Polsce
The fiscal and stimulus functions of the excise tax for motor fuels in Poland

Summary/Abstract: Purpose — Excise duties are crucial element of the tax systems because they are one of the most important sources of state income. A characteristic feature of this group of taxes is the fact that they usually are levied only on selected groups of products for which they remain non neutral from the point of view of the consumer. The use of such taxes may be justified by two functions of taxes: fiscal function, and the stimulus function. The purpose of this article is to answer the question which of these functions justify the use excise tax for motor fuels in Poland. Design/Methodology/approach — In order to solve this problem the authors examined the price elasticity of demand for motor fuel using the standard method of OLS. Findings - According to the result of the survey in Poland the price elasticity of demand for motor fuel is rather low. It means that the excise taxes on motor fuels in Poland mainly serve the fiscal function of taxation.

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