Wprowadzenie podatku granicznego od emisji gazów cieplarnianych (CBAM) jako nowego instrumentu polityki klimatycznej UE i jego potencjalne skutki ekonomiczne dla Polski
Introduction of the Carbon Border Adjustment Mechanism (CBAM) as a new instrument of the EU climate policy and its potential economic effects for Poland

Summary/Abstract: The article presents how the concept of the Carbon Border Adjustment Mechanism (CBAM) is reflected in the regulation recently adopted in the EU and what possible effects CBAM may cause. The authors begin with explaining the reasons for the introduction of CBAM. Next, they briefly describe what obligations arise from the mechanism for entities and EU Member States and compare this mechanism to the EU ETS. The challenges facing the mechanism and the possible effects of its implementation are then examined. In the final section, the authors assess the economic impact of the CBAM on the Polish economy, taking into account changes in the price levels, in the value of production, exports and imports, GDP and household consumption in the horizon of 2030. The projection was carried out using the Carbon Regulation Emission Assessment Model (CREAM), which is the static general equilibrium model developed in the Centre for Climate and Energy Analyses (CAKE) at the National Centre for Emission Management (KOBiZE).

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