Selected issues of administration of fees for negative environmental impact

The article deals with the issues of administration of fees for negative impact on the environment, which is aimed at competent planning and management when setting fees for negative impact on the environment, the procedure for its calculation, introduction and control based on the improvement of administrative procedures and document flow between payers and public authorities. In particular, the approach to the definition of persons who are obliged to pay a fee for a negative impact on the environment is considered. The proposals to amend the provisions defining the legal nature of the payment for negative impact on the environment are evaluated. The article draws attention to the relationship of the institute of payment for negative impact on the environment with other economic measures, as well as with such institutions as rationing, environmental supervision and control, the use of which together will improve the efficiency of the administration of payment for negative impact on the environment.