Green transition from the citizen’s optics – considerations for the public finance decisions. The case of Poland

Author : Anna Wildowicz-Szumarska, Katarzyna Owsiak, Anna Chmielewska

Abstract : The green transition poses a challenge for EU countries. The study analyses how fiscal preferences may influence public acceptance of fiscal interventions as part of climate policy, which remains one of the one of the top priorities in the international policy. For the purposes of the study, a research hypothesis was formulated according to which the diversity of fiscal preferences regarding the financing of the green transition in Poland depends on the level of trust in scientific forecasts concerning climate change and understanding of the scale of the problem. The aim of the study is to identify voters' preferences regarding the financing of the green transition in Poland, including understanding the reasons for public resistance to the government's climate policy. The study used the results of a survey in which 1,050 respondents took part. Both correlation analysis and gradient boosting decision tree methodology were used to test the research hypothesis. The analysis broadens our knowledge of how demographic factors, personal beliefs and social trust shape individual fiscal preferences, which may influence support for the government's climate policy. Our findings clearly indicate that public acceptance of climate policy measures depends on the level of trust in fiscal mechanisms and prior beliefs about climate change.

Keywords : Green transition, fiscal preferences, climate policy.

Conference Name : International Conference on Policy Challenges in Accounting, Finance, and Economics (ICPCAFE-26)

Conference Place : Lisbon, Portugal

Conference Date : 8th Sep 2026