Funkcjonowanie opłat z tytułu wydobycia kopalin w Polsce i innych krajach europejskich
The functioning of exploitation charges in Poland and other European countries

Summary/Abstract: The article analyses exploitation charges applied in Poland. The author discusses changes that have taken place in the structure of these charges over the last twenty eight years as well as functions performed by these levies. Particular attention is paid to incentives which promote rational management of mineral resources and actions to protect the environment. The paper also discusses the experience of selected European countries with charges and taxes on natural resources.

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