Revenues of the EU ETS Auctioning and Their Impact on Budgetary Allocation: The Case of Poland

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Author(s): Kamilla Marchewka-Bartkowiak (Poznan University of Economics and Business, Poland)and Klaudia Jarno (Poznan University of Economics and Business, Poland)
Copyright: 2021
Pages: 18
Source title: Handbook of Research on Climate Change and the Sustainable Financial Sector
Source Author(s)/Editor(s): Odunayo Magret Olarewaju (Durban University of Technology, South Africa)and Idris Olayiwola Ganiyu (York St. John University, UK)
DOI: 10.4018/978-1-7998-7967-1.ch003

Keywords: Accounting and Finance / Business Science Reference / Environment & Agriculture / Sustainable Development

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Abstract

This chapter offers insight into the role of EU ETS auction revenues from the perspective of a public sector and implementation of climate change policy rules. The final part of the chapter presents a detailed analysis of the Poland case in the years 2013-2019. The analyses conducted revealed that the revenues acquired from emission allowances auctioning impacted the state of public finance in Poland to a lesser degree than projected. At the same time, it was also revealed that the currently applied solution in Poland in terms of qualifying revenues from auctioning and spending funds in accordance with the provisions of Directive 2003/87/EC fails to be transparent and does not promote additionality of actions taken.

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Revenues of the EU ETS Auctioning and Their Impact on Budgetary Allocation: The Case of Poland

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