The system of reports and financial charges related to the use of the environment – some proposals for improvement

• Authors: Mariusz Rogulski

Title variants

PL

System raportowania i opłat za korzystanie ze środowiska w Polsce oraz propozycje jego usprawnienia

• Languages of publication: EN

Abstracts

EN

This article presents an analysis of the Polish system of environmental reporting and financial charges. It describes the main forms of information reporting and payment obligations in Poland as determined by law. Next, a brief examination of the revenue from these sources is presented and some practical aspects related to the functioning of the system are discussed. The article highlights the multiplicity of reporting requirements and corresponding huge burdens for businesses and public administration. The goal of the paper is to present several proposals for the improvement of the system through the use of, inter alia, new technologies to facilitate the execution of reporting by entities benefiting from the environment or entail the centralization of data on all entities using the environment.

PL

W artykule przedstawiono analizę polskiego systemu sprawozdawczości środowiskowej i opłat za korzystanie ze środowiska. Opisano główne formy przekazywania informacji oraz regulacji zobowiązań płatniczych określonych przez akty prawne. Następnie przedstawiono krótką analizę wielkości przychodów z tych źródeł, a także omówiono kilka praktycznych aspektów związanych z funkcjonowaniem systemu. Podkreślono wielość wymogów w zakresie sprawozdawczości, co przekłada się na duże obciążenia dla przedsiębiorstw i administracji publicznej. Celem artykułu jest przedstawienie kilku propozycji dotyczących poprawy systemu raportowania i zbierania opłat za korzystanie ze środowiska poprzez zastosowanie m. in. nowoczesnych technologii w celu ułatwienia sprawozdawczości oraz centralizację informacji na temat podmiotów korzystających ze środowiska.

Keywords

EN

entities using the environment; environmental reports; environmental taxes

PL

podmioty korzystające ze środowiska; raporty dotyczące korzystania ze środowiska; opłaty za korzystanie ze środowiskowa

• Publisher: Uniwersytet Opolski, Wydział Ekonomiczny
• Journal: Economic and Environmental Studies
• Year: 2013
• Volume: 13
• Issue: 4(28)
• Pages: 425-439

Dates

online

2013-12

Contributors

author

Mariusz Rogulski

• Warsaw University of Technology, Poland

References

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Identifiers

ISSN

2081-8319