EN
The subject of this refl ections is to outline a fiscal obligations contributing to environmental protection and the issues related to its functioning. The goal of this discussion is to present both sides of this problem – determinants of constructing – by public authorities – the fiscal instruments supporting natural environment on the one side, and the assessment of their impact on financial strategies of companies as a tax payers on the other. To achieve stated objective a theoretical considerations as well as questionnaire survey were conducted.