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Revenues of the EU ETS Auctioning and Their Impact on Budgetary Allocation

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.