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Mineral Resource Taxation in Poland as Environmental Revenue

100%

Ochot A.

Finanse i Prawo Finansowe

2022

vol. 4

issue 36

55-70

The purpose of the article/hypothesis. The statistics on environmental taxes in Poland lack a very specific resource taxation in form of the tax on extraction of certain minerals and the exploitation levy, which is the subject of this article. This paper aims to provide a proof that these taxes should be considered environmental in nature and as such are required to be reported by the European law. Thus, the article suggests and recommends that national environmental tax revenues data should be corrected. Methodology. First, the law and literatue overview is presented, taking view on the characteristics of environmental taxes and placing those taxes that are subject of this article into this category. Next, fiscal importance of those taxes is measured within budgets of its receivers. Additionally, the article provides the information on how much environmental tax statistics would have changed after taking into consideration the taxes discussed in this article. The research period of this study is 2012–2020. It is dictated by the introduction of tax on certain mineral extraction and the latest budget reports available. The research is limited by the accessibility of public data which does not provide separate accounts of hydrocarbon taxes (which should be excluded from environmental data) and taxes on other minerals. Results of the research. The overview of the literature provides some evidence that the exploitation levy should be treated as a tax and, together with the tax on certain mineral extraction, should be treated as environmental in nature. Thus, they should be implemented in national environmental tax statistics. Although majority of environmental tax revenues is made by taxes on energy, the result of this implementation would significantly change values of taxes on pollution and resources, making it second (out of three) most important category within environmental taxes in Poland.

Does Higher EU Spending Lead to a Crowding-Out Effect on National Public Investments in the Environment Protection Sector?

63%

Szymczak M., Ochot A.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

2025

vol. 69

issue 1

32-45

Cel: Ocena, czy w sektorze ochrony środowiska wzrost wydatków z EFSI dla danego kraju powoduje spadek wydatków krajowych, oraz identyfikacja krajów, w których ma to miejsce. Metodyka: Wykorzystano dane roczne z baz danych Eurostatu i funduszy strukturalnych. Zidentyfikowano wartości EFSI i wydatków krajowych przekazanych na ochronę środowiska w latach 2007–2020 (ostatnie dwa wieloletnie okresy budżetowe) w odniesieniu do PKB i na mieszkańca i porównano je z modelami regresji liniowej między wydatkami UE i krajowymi. Wybrano grupę krajów o największym wzroście wydatków z EFSI w badanym obszarze i przeprowadzono dla nich analizę modeli trendów wydatków krajowych. Wyniki: Nie stwierdzono efektu wypierania inwestycji na poziomie krajowym przez zwiększenie wydatków EFSI. Zidentyfikowano również kraje o tendencji spadkowej pod względem krajowych wydatków na ochronę środowiska. Są to: Cypr, Litwa i w jednym wymiarze również Polska. Wskazuje to, że kraje te cedują kompetencje w zakresie finansowania ochrony środowiska na rzecz UE. Implikacje i rekomendacje: Oddanie finansowej suwerenności w sektorze ochrony środowiska w ręce UE może wywołać niepożądane tendencje społeczne do działania przeciwko zrównoważonemu rozwojowi. Dla krajów UE lepiej byłoby prowadzić politykę ekologiczną zbieżną z potrzebami międzynarodowymi. Oryginalność/wartość: Temat ten jest niezwykle istotny, biorąc pod uwagę znaczny wzrost zaangażowania UE w ochronę środowiska i zrównoważony rozwój w każdej kolejnej wieloletniej perspektywie budżetowej.

Aim: An assessment of whether in the environmental protection sector, an increase in ESIF spending for a country results in a decrease in national spending and to identify countries where this is the case. Methodology: Annual data from Eurostat and Structural Funds databases were used. The values of ESIF and national expenditures transferred to environmental protection for the period 2007–2020 (the last two multiannual budget periods) to GDP and per capita were identified and compared with linear regression models between EU and national spending. A group of countries with the largest increase in ESIF expenditure in the study area was selected, and an analysis of national expenditure trend models was carried out for them. Results: No crowding-out effect of increased ESIF spending on environmental investment at the national level was found. Countries with a downward trend in national environmental expenditure were also identified: Cyprus, Lithuania and, in one dimension, also Poland. This indicates that these countries are ceding competence in environmental funding to the EU. Implications and recommendations: Giving out the financial sovereignty of the environment protection sector to the EU may trigger non-desirable social trends to act against sustainable development. For EU countries it would be better to pursue ecological policies convergent with international needs. Originality/value: The topic is relevant given the vast increase in the EU’s commitment to the environment and sustainable development in each successive multiannual budgetary perspective.

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1 Finanse i Prawo Finansowe

1 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

2 Ochot A.

1 Szymczak M.

1 2025

1 2022

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Mineral Resource Taxation in Poland as Environmental Revenue

Does Higher EU Spending Lead to a Crowding-Out Effect on National Public Investments in the Environment Protection Sector?