Kosztowe ujęcie opłat za składowanie odpadów
Waste disposal charge – cost approach, presentation and records

Summary/Abstract: The environment is not able to quickly regenerate in a proper way by itself and requires support of human activities. One of the ways to improve its condition is the creation by the European Union tax-law mechanisms that enforce more economical management of the natural environment and prevent its excessive pollution. One of the mechanisms is a system of fees and fines (ecological charges) including the waste disposal charge. Although the basic assumptions about its records and presentation are easy to understand at the first look, it is not easy to implement it in practice with tax and accounting law by accounting departments. In this article, the used solutions will be presented and proposed new alternatives concerning the recognition of it within Waste Treatment Plans.

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