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In the literature on the subject, it is argued that tax policy is one of the tools stimulating the transition toward sustainable economies. Public authorities can use two functions for this purpose: fiscal and non-fiscal functions. High emission rates and the rising rapid atmospheric changes that come with them are serious threats to the climate and sustainable development. Reducing greenhouse gas emissions is one of the goals towards which the world strives (including the EU), so as to keep a balance between people's expectations, economic aspects, and the needs of the environment. Therefore, it is necessary to explain whether, along with other factors, environmental policy and its component "green taxes" can act as a factor in limiting greenhouse gas emissions. The purpose of this article is to seek an answer to the question of whether "green taxes" as an instrument of tax policy are a significant factor influencing climate change by contributing to reducing greenhouse gas emissions. This article attempts to identify the determinants of greenhouse gas emissions (the dependent variable) using the method of linear regression analysis. Multiple linear regression models are used to predict the value of the dependent variable based on the values of the independent variables (identified from the literature). Trading of CO2 emissions was not included in the analysis due to lack of data. The regression analysis was carried out using specialized statistical software (SPSS). The authors negatively verified the hypothesis that environmental taxes are a significant determinant of greenhouse gas emission reductions compared to the analyzed determinants. "Population", "current and capital transfers for environmental protection", and "supply, transformation and consumption of solid fossil fuels" are the most important factors influencing greenhouse gas emissions. Changing consumer behavior (as an effect of the non-fiscal function of taxes) appears to be an extremely important factor in reducing greenhouse gas emissions. Hence, the public authorities should promote behaviors conducive to their reduction by means of incentives, and not mainly taxation of negative behavior or fiscal incentives. [ABSTRACT FROM AUTHOR]

Cittaslow is a network of small cities which have adopted the assumptions of the "slow city" model and strive towards the improvement of the quality of life for their residents. This is a network of cities which put pro-social and pro-environmental measures in the first place, while ensuring that the unique character of every city is preserved. A city which wishes to join the Cittaslow network must go through the so-called certification process and satisfy a number of criteria classified in seven macro-areas, including the "energy and environmental policy" area. Significantly, after becoming a member of the network, the city is obligated to carry out activities that will enable it to meet the membership criteria to a higher degree, and in particular to satisfy the criteria it has previously failed to meet. Considering the above, the aim of this study has been to evaluate the activities initiated and implemented by the member cities of the Polish Cittaslow network in the sphere of the "energy and environmental policy". A comparative analysis was made of the results of certification before entering the network and the results of recertification that each city underwent after five years of its membership. The study shows that, even in the first five years following their access to the network, the cities were able to implement many projects dedicated to the protection of environmental, reduced consumption of electricity and use of alternative energy sources as well as improvement in the ecological awareness of city inhabitants. This is reflected by a higher degree to which these cities meet the certification criteria in this field, from 71% to 75%. [ABSTRACT FROM AUTHOR]