Potential methods of allocating budgetary revenues, which are generated through auction of emission rights in the Emission Trading System

In this paper the author presents an analysis of options for registering and allocating funds from the sale of rights to greenhouse gas emissions in the state budget, taking into account their volume and impact resulting from the preliminary estimates of selected research institutions and relevant EU legislation recommendations. The analysis applies to the EU countries, with a particular emphasis on Poland. It also describes proposed changes in the EU budget for 2014–2020 regarding climate policy and discusses new solutions in this field