Opłaty za korzystanie ze środowiska jako źródło finansowania zadań ochronnych jednostek samorządu terytorialnego
Environmental Fees as a Source of Financing Local Government Units’ Protection-related Tasks

Summary/Abstract: Purpose – The purpose of this paper is to analyse legal regulations concerning one of the sources of financing LGU tasks in terms of protection of the environment, namely the environmental fee. The main thesis of considerations is a statement holding that the environmental fee significantly affects budgets of districts and communes in terms of financing protection-related tasks, even though sums obtained from the fee cannot be construed as high. The analysed instrument will also be characterised by highlighting its legal nature and structural elements. Design/methodology/approach – multidimensional. The basic research method applied in the paper is based on a comprehensive and all-round analysis of normative material, as well as on the analysis and evaluation of the views of the legal science and the acquis of judicial and administrative case law. The acquis of the Polish doctrine on the environmental protection law and the financial law have also been taken into account. Findings – The performed analysis confirms environmental fees’ central place in the catalogue of instruments encouraging compliance with the principles of the environmental protection law. The resources coming from the fee are allocated to finance the implementation of LGU tasks concerning the protection of the environment. Originality/value – The doctrine to date has not been noticing the significance of the environmental fee as an important source of financing LGU tasksin terms of protection of the environment.

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