Krytyka Prawa. Niezależne studia nad prawem
Prawo ochrony środowiska jako ustawa daninowa
Uniwersytet Zielonogórski, Wydział Prawa i Administracji, Katedra Prawa Administracyjnego i Finansowego
Abstract
The paper aims to show that the Polish Environmental Law is an act that imposes
public imposts to protect Poland’s natural environment. This act features certain
specific qualities and legal solutions. The author has formulated a claim that some
of the provisions concerning the fees for the use of the natural environment and
the emissions surcharge breach the constitutional standards of exclusivity of an
impost act, of the right to predictable taxation, decent legislation, and a democratic
state of law.
