Taxation Preferences and the Uptake of Hybrid and Electric Vehicles in Poland’s Ten Largest Cities: A Case Study

Round 1

Reviewer 1 Report

Comments and Suggestions for Authors

The research's main objective is to evaluate whether and based on what criteria local governments use reduced tax rates on means of transportation to promote hybrid and electric vehicles.

Please expand the introduction to present the general background of this research comprehensively. Discuss the meaning of this study for the current knowledge in the field and its originality. To enhance the comprehensiveness of the research context, please overview recent and relevant studies, such as:

https://doi.org/10.1016/j.eneco.2023.106954

https://doi.org/10.1007/s11356-023-29704-1

Though relevant to the study, the literature review must be more affluent and expanded. Consider including a table presenting the most prominent previous studies, their methods, and main findings.

This will provide an excellent overview of previous approaches to the topic and proof of mastering the field. At the same time, it will emphasize the gaps in the body of knowledge and how this study tries to fill them.

Please include a table presenting the variables and their sources. Additionally, discuss the rationale behind choosing the assessment apparatus and the testing for the variables.

Discuss the main findings in the context of current knowledge, supporting the results or acknowledging the differences from previous studies. Emphasize the original findings and their contribution to developing the knowledge and understanding of taxing green mobility options and deterrent factors.

 

List the main findings in the conclusion and connect them with comprehensive policy recommendations to increase the practical value of this study. Include the limitations in the conclusion section and add some remarks on the future research directions.  

Author Response

see the file attached here

Author Response File: Author Response.pdf

Reviewer 2 Report

Comments and Suggestions for Authors

The topic of the paper is interesting and timely. I consider the adoption of specific statistical formulas for the analysis of the research as an important point, which allows a discussion of the validity of the use of this mathematical apparatus, the reliability and relevance of the results obtained. The research is based on data from 2018-2020. With the dynamics of electromobility development in recent years (2021-2023), this data raises concerns about the validity of the conclusions. On the other hand, realizing the difficulty of obtaining official data, especially from many scattered offices and their analysis, the article can be the basis for comparing the size and rate of change in future studies. A completely different topic is the introduction of electromobility in vehicles requiring the use of drive units with large, very large and huge capacities - among other aspects of operation and energy storage.

Author Response

see the file attached here

Author Response File: Author Response.pdf

Reviewer 3 Report

Comments and Suggestions for Authors

In this article, the authors examine whether local governments use reduced tax rates on transportation means to promote hybrid and electric vehicles. The ten largest cities in Poland and the years 2018-2020 were examined in this study.

There is a need to reorganize the paper. The current version of the document is difficult to read and follow. Even though the study sounds good in terms of sustainability, it seems superficial and did not investigate the mentioned problems in depth. The following concerns have been raised:

1. A thorough polishing of the English language is required. As a result of the author's use of very long sentences, it is difficult to comprehend the intention behind the text.

2. Authors should specify the scientific research topic in which they are interested. Is this study related to optimization or data analysis? This information should be included in the abstract while describing explicitly the contribution of the paper.

3. An explanation of the weaknesses of peer studies and the contribution of this paper should be provided as part of the introduction.

4. There is no analytical development leading to the interpretation of the results in the paper.  This study was weak in scientific methodology. The effectiveness of the obtained results has not been demonstrated in a comparative study with peer techniques.

5. Authors didn’t use graphs to make it easy to follow the analysis. This should be done.

Comments on the Quality of English Language

Extensive editing of English language required

Author Response

see the file attached here

Author Response File: Author Response.pdf

Round 2

Reviewer 1 Report

Comments and Suggestions for Authors

The authors integrated the comments and suggestions into the revised manuscript. As a result, the study was consistently improved. 

Author Response

see attached 

Author Response File: Author Response.pdf

Reviewer 3 Report

Comments and Suggestions for Authors

As a result, I still recommend supporting the results with graphics in order to simplify the interpretation of the data analysis and the obtained results.

Author Response

Dear publisher,

 

Thank you very much for the remarks referring to our paper related to the ecological vehicles taxation incentivization in Poland.

 

Please find below the information on how we have reacted towards the suggested text improvements. The essentials of the remarks have been presented taking into account all the remarks of reviewers and the answers are included according to how they have been attributed to the paper accordingly with its structure.

 

The introduction part has been improved by incorporating the information about the cognitive gap related to the peer studies on the discussed topic of taxation preferences. Furthermore this part has been expanded giving more information citing the relevant and suggested professionals. Against the remark of the need to add the "...explanation of the weaknesses of peer studies and the contribution of this paper should be provided as part of the introduction...”, we have provided the paragraph inclining the weaknesses of the peer study in general and specifically toward the topics discussed in the paper.

 

Literature review and research results sections have been enhanced by adding further tabularized information referring to the research as suggested by the reviewers “…tables contents presenting the variables and their sources”. Also, as suggested the paragraph has been incorporated into the paper discussing the rationale behind choosing the assessment apparatus and the testing for the variables. The text has been enhanced by adding the figures as suggested by the reviewers. In order to illustrate the analysis taken and to attract the readers by simplifying the reasoning an additional table has been added with the variables.

The conclusion sections has been improved by listing the main findings and connecting them with comprehensive policy recommendations so to increase the practical value of this study, as suggested.

Yours sincerely,