Efficiency of the System of Environmental Fees in Poland

Andrzej Doński; Anna Paczosa

doi:10.2478/oszn-2022-0002

Figures & Tables

Revenues from environmental charges in Poland in 2003–2020Source: Authors’ own elaboration based on GUS data: GUS data: Economic... [GUS 2019–2020] and Environmental Protection... [GUS 2003–2020]* As of 1 January 2013, there was introduced the obligation to submit statements on an annual basis and to pay the fee for the preceding year by 31 March of the following year, which resulted in the revenue shift** The decrease in revenues, starting from 2019 (fees for 2018 were paid in 2019), in the category: wastewater management and water protection is a consequence of implementation of the Water Law and the takeover of fees by the State Water Holding – Polish Waters (Wody Polskie)

Redistribution of the environmental charge in Poland, in the period 2004–2020Source: Own elaboration based on data from annual reports EO-4/yr. (received from GUS) and based on GUS data published in Economic... [GUS 2019–2020] and Environmental Protection... [GUS 2004–2020]* As of 1 January 2013, there was introduced the obligation to submit statements on an annual basis and to pay the fee for the preceding year by 31 March of the following year, which resulted in the revenue shift

Government entities with fixed-line broadband Internet access by entity type (data for 2019) Source: GUS, Society … [GUS. 2020]

Number of entities [thousand]* in Poland’s system of environmental fees in 2015–2019**

Year	Overall number of entities including < 100 PLN	Number of entities > 100 PLN ^*	Number of entities exempted from the obligation to pay fees payments range: 100 PLN to 800 PLN	Number of entities obligated to pay fees: above 800 PLN
2015	193	164.1		28.8
2016	103	90.4	45.4	45
2018	95,9	89.6	58.4	31.2
2019	86,9	82	52.4	29.6

Redistribution of the environmental fees in Poland in 2004–2020

Year	Municipality	District	WFOŚiGW	NFOŚiGW	Other costs	Total [thousand PLN]	Change % y/y
Year	[thousand PLN]					Total [thousand PLN]	Change % y/y
2004	410 949.90	162 286.00	676 142.40	373 407.30	17 630.10	1 640 415.70	-
2005	306 552.90	122 924.50	523 431.70	291 474.80	21 780.50	1 266 164.40	−23%
2006	399 688.00	159 032.90	660 908.30	356 433.90	27 945.20	1 604 008.30	27%
2007	427 103.40	165 279.50	685 662.30	369 976.60	23 387.20	1 671 409.00	4%
2008	531 456.40	185 879.80	737 148.10	396 956.00	17 622.70	1 869 063.00	12%
2009	584 042.40	185 594.80	706 018.40	380 187.20	19 988.30	1 875 831.10	0%
2010	604 028.30	195 271.10	740 374.40	390 752.10	12 775.80	1 943 201.70	4%
2011	587 639.70	193 016.10	744 797.20	398 037.70	12 531.70	1 936 022.40	0%
2012	549 774.30	183 290.30	715 313.30	382 438.90	13 869.80	1 844 686.60	−5%
2013	265 007.60	87 973.00	342 315.20	182 895.20	14 401.30	892 592.30	−52%
2014	454 377.10	158 784.00	616 996.40	330 236.10	68 102.00	1 628 495.60	82%
2015	459 001.00	162 158.00	637 106.20	341 031.40	30 164.60	1 629 461.20	0%
2016	441 843.00	155 608.80	609 519.00	352 311.60	25 692.80	1 584 975.20	−3%
2017	384 592.60	139 264.10	552 792.50	316 015.70	26 964.50	1 419 629.40	−10%
2018	367 471.10	133 504.90	531 999.30	303 621.60	44 383.00	1 380 979.90	−3%
2019	337 555.60	96 798.90	340 488.70	200 876.60	19 037.50	994 757.30	−28%
2020	368 319.00	100 485.50	339 331.60	198 181.00	35 975.40	1 042 292.50	5%

Costs of redistribution of environmental fee revenues in Poland in 2010–2020

Year	Costs related to payment enforcement	Costs related to bank account maintenance	Costs related to transfer of repayable contributions	Costs related to interest on overdue fee payments	Fees due to the Marshall Offices	Other costs	Total costs
Year	[thousand PLN]						[thousand PLN]
2010	657.80	2.10	11 090.60	0.00	968.00	57.30	12 775.80
2011	544.00	1 884.00	7 992.60	0.00	1 600.80	510.30	12 531.70
2012	768.70	0.90	11 629.90	0.00	1 419.80	50.50	13 869.80
2013	413.50	0.60	12 880.80	0.00	1 067.00	39.40	14 401.30
2014	366.70	0.40	42 913.40	0.00	24 750.70	70.80	68 102.00
2015	501.90	0.40	8 296.30	0.00	20 936.20	429.80	30 164.60
2016	200.80	0.20	5 578.90	0.00	19 882.90	30.00	25 692.80
2017	139.90	0.00	8 436.80	0.00	18 334.20	53.60	26 964.50
2018	256.30	0.10	26 367.10	0.00	17 719.60	39.90	44 383.00
2019	173.10	0.10	7 380.20	0.00	11 465.50	18.60	19 037.50
2020	160.60	0.10	21 139.70	0.00	14 652.90	22.10	35 975.40

Revenues from environmental charges in Poland, in the period 2003–2020

Year	FEE CATEGORY (thousand PLN)				Total [thousand PLN]	% y/y
Year	Wastewater management and water protection	Atmospheric air and climate protection, CO₂ emissions	Waste management	Other areas and other receipts	Total [thousand PLN]	% y/y
2003	512 187.90	700 243.20	232 011.30	90 158.20	1 534 600.60	-
2004	443 026.90	834 926.60	249 600.30	90 405.00	1 617 958.80	5%
2005	375 158.20	652 633.70	189 204.70	99 700.30	1 316 696.90	−19%
2006	438 779.90	802 906.50	260 911.80	51 546.40	1 554 144.60	18%
2007	457 870.00	823 848.50	341 171.10	65 649.80	1 688 539.40	9%
2008	449 280.00	817 250.50	522 010.50	68 855.00	1 857 396.00	10%
2009	448 949.20	655 694.60	705 979.30	63 412.40	1 874 035.50	1%
2010	456 589.90	721 388.70	714 576.10	51 609.00	1 944 163.70	4%
2011	463 468.60	763 906.20	671 394.60	20 996.60	1 919 766.00	−1%
2012	470 750.70	724 002.70	595 964.50	34 748.10	1 825 466.00	−5%
2013^*	227 922.80	342 784.50	287 220.00	29 464.00	887 391.30	−51%
2014	459 819.30	640 200.00	450 435.50	76 692.70	1 627 147.50	83%
2015	476 361.30	673 334.30	443 775.50	35 692.50	1 629 163.60	0%
2016	487 585.70	631 878.70	431 022.10	35 760.80	1 586 247.30	−3%
2017	488 685.40	545 845.30	350 397.00	34 998.30	1 419 926.00	−10%
2018	467 745.80	532 734.70	330 561.40	35 930.00	1 366 971.90	−4%
2019	2 547.40^**	492 428.00	475 199.40	30 165.50	1 000 340.30	−27%
2020	1 278.00^**	451 708.10	576 689.90	68 774.30	1 098 450.30	10%

Efficiency of the System of Environmental Fees in Poland

Figures & Tables

Figure 1

Figure 2

Figure 3

Number of entities [thousand]* in Poland’s system of environmental fees in 2015–2019**

Redistribution of the environmental fees in Poland in 2004–2020

Costs of redistribution of environmental fee revenues in Poland in 2010–2020

Revenues from environmental charges in Poland, in the period 2003–2020

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