Okay, let me explain this topic like you're five years old.
You know how we use coal to generate electricity? Well, there's a thing that some countries do called a "coal tax." It's kind of like a fee that companies have to pay when they use coal to make electricity.
The idea behind the coal tax is to encourage companies to switch to other, cleaner sources of energy, like wind or solar power. See, when companies have to pay extra money to use coal, it makes other options seem more attractive. Plus, using coal can cause pollution and harm nature, so governments want to discourage it.
Now, some people don't like the coal tax because it can make electricity more expensive. That means we might have to pay more for things like lights, heating, and cooking. But others believe it's worth it to protect the environment and encourage innovation in renewable energy.
So, in summary, a coal tax is a fee that companies have to pay when they use coal to make electricity. It's meant to encourage cleaner sources of energy and protect the environment, but it can also make electricity more expensive.