Wpływ opłat środowiskowych na wyniki przedsiębiorstwa
Impact of environmental fees on company’s financial results

Summary/Abstract: The Environment Protection Law in Poland stipulates that all the units utilizing environmental resources have to be charged with the so-called environmental fees. The environmental fee may be linked to the gas and ash emissions into the air, sewage disposal into the water or soil, water consumption or waste storage. A company using motor vehicles in its economic activity and in consequence emitting gas into the air resulting from the burned fuel is obliged to pay a fee on the environment utilization. The environment fees Antczakconstitute tax obligations. The main objective of the article is to present the impact of the environmental fees on the financial result achieved by a company. In order to achieve this objective, legal regulations concerning the environmental fees resulting from the Environment Protection Law were presented as a point of departure. Also the place of environmental fees in the Tax Law was explained. Next, the impact of environmental fees on the financial results of a selected company, the main objective of which is gas fuel distribution in the network system as well as the expansion of this network, during the last five years period has been presented as a case illustration. The following research methods were adopted in this article: the literature and law acts analysis, a case study, documents analysis. The article constitutes a basis for further studies on environmental costs and their influence on the company financial result.

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