Municipal Financing of Environmental Protection Activities as Part of the Sustainable Development Strategy of Local Governments in Poland (Selected Issues)

Abstract

Local government units are obliged to implement sustainable local development strategies in the field of environmental protection. This article presents the scope of pro-environmental tasks incumbent on the municipality and the principles of their financing. For this purpose, an analysis of the provisions of the law was carried out with simultaneous reference to the literature, and court decisions and decisions of supervisory bodies were presented. The work established that the currently applicable regulations regarding the financing of environmental protection tasks by local government units constitute a legal barrier to the implementation of these tasks, and changes to the law in this area are proposed.