The system of environmental fees in Poland

This article concerns the system of charges for use of the environment in Poland. It sets out the definition of “entity using the environment” and the most important types of reports and the resulting fees, that are required to provide by entities using the environment. The article presents a brief analysis of the revenues raised and it discusses some of the main problems in the functioning of the system – both from the government and entities obligated to pay them. It discusses, among others, the prevalence of reporting and paying obligations and related burdens for businesses and the use of new technologies to facilitate the discharge of the duties of reporting entities using the environment.