A lack of rational environmental management means that the environment is not able to regenerate itself quickly enough on its own. The environment needs support and responsible behavior from all stakeholders. In order to be able to take measures to eliminate negative environmental impact, financial means are needed.
Our article analyzes fees collected for various substances (i.e. nitrogen oxides, sulphur dioxide, carbon dioxide, carbon monoxide, inorganic acid, their salts and anhydrides, ammonia, methane) emitted into the air in Poland over one year in Opolskie Voivodship, pointing to those for which the funds collected are the largest. For chosen substances there has been an attempt to determine whether the unit fee for the emission of a given substance corresponds to the costs of elimination of adverse effects on the environment caused by the substance and, consequently, whether the fee should be raised or not.