SKUTKI PROCESU DEKARBONIZACJI DLA GMIN WOJEWÓDZTWA ŚLĄSKIEGO W ZAKRESIE DOCHODÓW Z OPŁATY EKSPLOATACYJNEJ
THE EFFECTS OF DECARBONISATION PROCESS FOR THE MUNICIPALITIES OF THE SILESIAN VOIVODESHIP IN TERMS OF MINING FEE REVENUE

Summary/Abstract: Purpose - Withdrawal from hard coal as an energy source, and the resulting abandonment of its extraction, has numerous consequences, including fiscal ones. The purpose of the article is to assess the effects of decarbonisation process on the financial management of municipalities of the Silesian Voivodeship in terms of mining fee in the context of fiscal stability. Research method - The research covers the period of 2012-2022. The first stage consists in the assessment of the fiscal efficiency of mining fee in the budgets of municipalities of specific voivodeships in Poland, separately in terms of the receipts classified in sections 046 and 051. The research at the second stage was focused on receipts from mining fee in the budgets of municipalities of the Silesian Voivodeship. Results - The Silesian Voivodeship has the highest mining fee revenue from hard coal mining companies. Decarbonisation process results in declining revenue from hard coal mining companies in the municipalities where hard coal extraction is carried out. The cessation of hard coal mining means the loss of efficient source of revenue, which will result in the destabilisation of their financial management. Originality / value / implications / recommendations - The financing of municipalities in Poland requires a change, because as a result of decarbonisation, the municipalities in mining regions will be completely deprived of mining fee revenue, while at the same time their "post-mining" expenditures will increase.

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