The Earmarked Funds as a Basic Economic Instrument of Environmental Policy in Poland
Earmarked funds – collecting environmental fees and penalties – have played important and specific role in the financing of investment for environmental protection in Poland and in other Central and East European countries. Not so long ago they covered up to 40-50% of all investments in this field, at present this index in Poland is 24- 25%. The Polish system of environmental funds is complicated and divided onto four levels (and four other kinds) as well as other weaknesses. But these funds have a lot of strengths owing to which they can play an essential part in the financing of some environmental programmes, especially connected with foreign assistance etc. In the article there are discussed some necessary improvements in the present system and possibilities of important changes in the future: environmental fees and funds should be replaced by taxes.