Figure 1
Revenues from environmental charges in Poland in 2003–2020
Source: 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)
Table 1
Revenues from environmental charges in Poland, in the period 2003–2020
| Year | FEE CATEGORY (thousand PLN) | Total [thousand PLN] | % y/y | |||
|---|---|---|---|---|---|---|
| Wastewater management and water protection | Atmospheric air and climate protection, CO2 emissions | Waste management | Other areas and other receipts | |||
| 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% |
Source: Own elaboration based on GUS data: Economic... [GUS 2019–2020] and Environmental Protection... [GUS 2003–2020]
Table 2
| 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 |
Source: Own elaboration based on data obtained from the surveyed Marshall Offices, compiled by KOBiZE IOŚ-PIB
* The presented data refers only to the entities submitting information on gas or particulate matter emissions into the air, the number of which is basically equivalent to the total number of entities paying environmental fees, due to the specificity of the categorization of environmental use with reference to the air (e.g. operation of vehicles).
Table 3
Redistribution of the environmental fees in Poland in 2004–2020
| Year | Municipality | District | WFOŚiGW | NFOŚiGW | Other costs | Total [thousand PLN] | Change % y/y |
|---|---|---|---|---|---|---|---|
| [thousand PLN] | |||||||
| 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% |
Source: Own elaboration based on GUS data from annual reports of Environmental Protection-4-year-period and GUS data from Economic…. [GUS 2019–2020] and Environmental Protection [GUS 2004–2020]
Figure 2
Redistribution of the environmental charge in Poland, in the period 2004–2020
Source: 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
Table 4
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 |
|---|---|---|---|---|---|---|---|
| [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 |
[i] Source: Own elaboration based on the unpublished GUS data obtained from annual reports OŚ-4/r. and published GUS data: Economic... [GUS 2019–2020] and Environmental Protection... [GUS 2010–2020]
Figure 3
Government entities with fixed-line broadband Internet access by entity type (data for 2019) Source: GUS, Society … [GUS. 2020]