Controversy over the “polluter pays” principle in implementing climate policy: Poland and other countries comparison

This article aims to critically analyze the application of the polluter pays principle (PPP) to GHG and answer the question: how much should the polluter pay? The research method includes an analysis of relevant literature, a brief overview of legal acts related to the application of the PPP, and international agreements related to implementing the UN Framework Convention on Climate Change, with a particular focus on the Polish legal system and references to economic practice. The subject of consideration is direct carbon pricing – carbon taxes and emission trading systems (ETS). Although PPP is generally considered fair, its application to GHG emissions is controversial due to the global nature of climate change and the significant differences in carbon pricing among countries. The difference between the carbon tax and the price of allowances in the EU ETS (USD 0.1 versus approximately USD 70) is exceptionally high in Poland and should be reduced as soon as possible.