Opłata za gospodarowanie odpadami jako dochód gminy
Fee for waste management as an income of a commune

Summary/Abstract: In connection with the amendment of the Act on maintaining cleanliness and order in municipalities, the local government sector is required to oversee the management of municipal waste, including the implementation of the tasks entrusted to entities receiving municipal waste from property owners. The local government sector through their actions have a significant impact in terms of environmental policy. It performs tasks assigned to it included in both the Constitution and program documents relating to the protection of the environment. One of the most important tasks of the system is the problem of organising the collection and sorting of waste, in such a way that it is environmentally friendly, yet satisfied the needs of residents. The municipality needs to carry out their tasks at their own expense. The purpose of the paper is to analyse waste management fee as income municipality. The paper focuses on the principles of calculation of the fee, analysing the various costs that must be covered. Special attention to the regulations in force municipalities in this area is presented. The article presents the method of analysis of the available legislation and the budgeted revenues of selected municipalities in respect of waste management. Due to the duration of the act it was not possible to present actual data, which will be available for the next financial years. The forward-looking analysis, carried out in a few years will allow to assess the validity of the changes.

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