ABSTRACT
Poland, like many other countries, has for years relied on a mixed system of standards and fees to address environmental problems. It is very likely that Poland's environmental policy for the rest of this century will continue to rely on the old fee system, while developing new economic instruments and adapting EU regulations. This chapter focuses on the implementation, performance, and enforcement of pollution fees. A comparison of two approaches—abatement principle and financing principle—shows that the business sector pays more in fees than it receives back in subsidies. A recent report prepared for the Ministry of Environmental Protection offers some recommendations for introduction of product fees. Compared with fee levels in the Organization for Economic Co-operation and Development (OECD) countries, Poland's environmental fees are high and its fee structure is complex. Only one excise tax in Poland has an environmental objective. Poland has a system of non-compliance fines for all discharges above legally or administratively set limits.
