*Article* **Sources of Greenhouse Gas Emissions in Agriculture, with Particular Emphasis on Emissions from Energy Used**

**Piotr Gołasa 1, Marcin Wysoki ´nski 1, Wioletta Bie ´nkowska-Gołasa 1, Piotr Gradziuk 2, Magdalena Golonko 1, Barbara Gradziuk 3, Agnieszka Siedlecka <sup>4</sup> and Arkadiusz Gromada 1,\***


**Abstract:** The relationship between agriculture and climate change is two-sided. Agriculture is the branch of the economy most affected by the ongoing processes. It is also a large emitter of greenhouse gases and there are more and more voices about the need to reduce emissions. The purpose of the study was, based on FADN (Farm Accountancy Data Network) data, to determine the structure of greenhouse gas emissions in farms and to identify types of farms where it is possible to reduce GHG (greenhouse gas) emissions through better energy use. The emission volume was determined on the basis of the IPCC (Intergovernmental Panel on Climate Change) methodology modified for the FADN data. The emissions related to the production of energy were found to be of minor importance compared to other emission sources. Only in the horticultural crop type is the emission from the Energy section the dominant stream of GHG emission. The greatest emissions come from livestock production. Therefore, the emphasis on reducing emissions should not be placed on the Energy sector because, except for the type of horticultural farm, there is not much potential for reduction. The introduction of taxes for GHG emissions at the level of 27.31 EUR/t would reduce farm income from 21% for the type of field crops to 40% for the type of herbivorous animals. The exception is low-emission permanent crops, where the decrease in income would be only 3.85%.

**Keywords:** GHG; agriculture; energy consumption; farms; FADN
