Analysis of the Relationship Between Energy Consumption in Transport, Carbon Dioxide Emissions and State Revenues: The Case of Poland

The observed increase in demand for transport leads to higher energy consumption, which still predominantly originates from fossil fuels. As a result, the transport sector remains one of the main sources of GHG emissions. At the same time, transport activities bring economic benefits by generating public income and contributing to GDP. This article analyzes the relationship between total final energy consumption in transport, CO 2 emissions from transport, and government revenues, using Poland as a case study. The study applies Johansen’s cointegration method to identify long-term relationships between time series. Unlike many cross-country studies, this research addresses a gap by focusing specifically on Poland—a post-transition economy where the transport sector holds both fiscal and environmental significance. After cointegration test, the Impulse Response Function was used to examine dynamics and identify system shocks. Results indicate that energy consumption in transport significantly affects both CO 2 emissions and government revenues. A rise in energy use leads to higher emissions and also correlates with increased public income. The study contributes to the understanding of how transport-related energy use impacts both fiscal outcomes and emissions in a national context. These findings offer a foundation for shaping future policies that promote economic growth and stable revenue while encouraging more efficient energy use and lower emissions.