Opłata za emisję spalin jako źródło finansowania ochrony środowiska
Fee for issue of exhaust as a source of financing of environmental protection

Summary/Abstract: The purpose of article is to present fee for gases and dust emitted from the combustion of fuels in internal combustion engines as one of the sources of financing environmental protection in Poland. The article shows the range of subjective and objective fees for emissions, taking into account its registration obligations. In order to present the fee calculation method, an example for its calculation is included. Then the size of the fees for air pollution in relation to the total fees for the use of the environment is compiled. Next the fee for the use of the environment in the system of financing environmental protection in Poland is positioned.

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