Fees and penalties for use of the environment – financial and legal aspects

Abstract

Fees and penalties for use of the environment, regulated by the Environmental Protection Act, are legal structures related with each other. These are the four basic fees (for the emission of gases or dust into the air, the discharge of sewage, for water drawing and for storage of waste), as well as increased fees and penalties. Fees and penalties for use of the environment are separate institutions in relation to other categories of public revenues (taxes, fees for services). These are the payments for use directly the components of the environment (e.g. air, water). They constitute public burden for the use of the environment, which the state legislature imposes on entities using the environment. Their aim is to limit the use of the natural environment and the accumulation of funds for financing the tasks in the area of environmental protection.