Abstract
The study addresses the principles of functioning of Poland’s system of environmental fees and focuses on the assessment of the existing system in terms of its efficiency. The analysis of revenues from the charge due to burdening the environment and their redistribution were carried out based on data published by Statistics Poland (GUS) and those available in the reviewed subject publications. The issue of rising costs related to the fee system functioning was stressed and an attempt was made to assess the system efficiency based on revenues and costs, as well as the number of entities under the charging system contrasted with those actually paying environmental fees. In view of appropriate social and technological conditions, confirmed by data on the access of national administration to the Internet, a solution was proposed to reduce environmental fees through the digitalisation of data reporting and collection. There was also a proposal presented to modify the environmental fee system in terms of its normative scope which could increase its efficiency.