Variability of the structure of investment expenditures for environmental protection in Polish voivodeships in the years 2005-2022

The article discusses the issue of the changes in the structure of financing environmental protection in Poland and the voivodeships in the years 2005-2022. The study aims to assess changes in the structure of expenditure on fixed assets for environmental protection according to the directions of investment, divided into voivodeships. The analysis uses a research method based on the angle θ measure to analyse the intensity, pace and monotonicity of structure changes. This measure allows for precise assessment of structural changes, assigning different weights to shifts depending on the share size. The analysis is supplemented by assessing the evolution of structures by determining the average pace and their monotonicity. The study covered 288 seven-element structures, and the results indicate high intensity and chaotic changes in the examined structures of expenditure on environmental protection in the voivodeships. The presented research method can be one of the methods for assessing the effectiveness of implementing environmental policy provisions by observing changes in the expenditure structure.