Wydatki na ochronę powietrza polskich miast na prawach powiatu a poprawa jego jakości

Purpose | The aim of this study is to systematise the legal basis for performing tasks related to air protection by cities with powiat rights in Poland and to conduct a comparative analysis and evaluation of expenditure on these tasks in the context of reducing the main pollutants. Research method | The article uses empirical methods of observation, comparison and measurement. The empirical study covered all 66 MPPs in years 2017–2023. The analysis was based on data obtained from the Local Data Bank of the Central Statistical Office, the Ministry of Finance and the Chief Inspectorate for Environmental Protection. In the article, the average level of the main dust and gas pollutants in Polish cities was calculated and visualised using Tableu software. The paper also presents data on air protection expenditures classified under the chapter 90005 of the budget classification and their effects, which were considered to be the change in the concentration of the selected air pollutants in Polish MPPs. Data on the change in concentrations due to their availability were presented only for 45 cities. Results | The conducted research allowed for positive verification of the research hypothesis – cities, which incurred the largest expenditures on protection of atmospheric air, achieved above-average reduction of the level of pollution. Despite gradual improvement of the situation, the current level of air pollution in many Polish cities is still very high compared to European countries. Originality / value / implications / recommendations | A review of the literature allows us to conclude that there is a lack of studies on the activities of local governments in the field of pollution reduction. The article systematises the basics of performing cities tasks in the field of air protection. A recommendation was also formulated for local authorities, stating that a necessary condition for improving air quality is the use of comprehensive investment and non-investment solutions as well as systematic action at the public level and supporting private entities.