Keywords
vehicle tax
fuel tax
excise
systematic literature review
How to Cite
Abstract
This paper synthesises existing knowledge on vehicle taxation and examines its role in supporting the energy transition in the transport sectors of EU member states. To achieve this, a systematic literature review (SLR) was conducted using publications from the Scopus and Web of Science databases, covering 182 peer-reviewed articles published between 2014 and 2025. The review was complemented by a bibliometric analysis using VOSviewer. The study provides both theoretical insights and practical policy recommendations, of which a key contribution is identifying time-sensitive strategies: Fuel taxes remain the most effective tool for reducing emissions in the short term; however, as decarbonisation progresses and fuel tax revenues decline, distance-based taxation becomes increasingly important. In addition, the review emphasises the need for a comprehensive mix of instruments to reduce greenhouse gas emissions, including taxation, subsidies, regulatory measures and support for technological innovation. Promoting public awareness of the negative consequences of environmental degradation is also essential for the successful implementation of sustainable transport policies.
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