Fundusze celowe w ochronie środowiska

Abstract

The system of financing environmental protection in Poland shaped over the years meets solely the immediate needs. Earmarked funds designed for environmental protection and made at central and regional levels play a leading role in financing ecological investments. Among them the National Fund of Environmental Protection and Water Management plays a particular role. Combining outside budget funds with foreign aid funds, especially the National Fund, gives the possibility of increasing financial efficiency, particularly when Poland is trying to become a member in the European Union. The functioning of earmarked funds is a controversial phenomenon. The control system of their financial economy arouses a lot of doubts. The developing intensive market surroundings around the funds has got an impact on the modifications of their principles of functioning and the source of financing ecological investments. The importance of financing ecological investments from the investors’ own proceeds is gaining in force.