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Theoretical background: Active national fiscal policy is an important determinant of sustainable development. Poland falls below the water security level, which is why natural retention is a particularly important issue, as the poverty of societies begins with a lack of access to water. This also poses a challenge for public finance, which should encourage specific behaviors. As of 1 January 2018, a fee for the reduction of natural land retention is levied in Poland. Purpose of the article: The aim of the article is to analyze and evaluate the fee for reducing natural field retention as an instrument of sustainable public finance and to assess its fiscal efficiency in terms of its ability to raise public revenue, in particular the revenue of municipalities on the example of cities with county rights in the Silesian Voivodeship. Research methods: The paper draws on literature reviews and the conducted empirical research. Data were collected using the direct method via access to public information. First, an analysis was carried out on the amount of revenue generated from the fee for reducing natural field retention, constituting the income of the State Water Holding – Polish Waters. Subsequently, an analysis was made on the amount of revenue generated from the fee for reducing natural field retention in municipalities with county rights in the Silesian Voivodeship. The study covered the years 2018–2022, i.e. from the introduction of the fee until the last year for which the data are available. Main findings: The fee for reducing natural field retention is a sustainable public finance instrument designed to shape attitudes and influence behavior. Although levying a fee for reducing natural field retention does not solve the problem of insufficient retention, it encourages discussion and implementation of measures to improve it. The mandatory fee is intended to discourage the construction of impervious surfaces and, at the same time, encourage property owners to incorporate retention systems into their construction plans to counteract the lowering of groundwater levels. It is of great importance, not in an economic or fiscal sense (public revenue), but rather in a social sense, by raising public awareness of the problem of natural retention. |
