Tax on Extraction of Certain Minerals and the Mining Fee as a Category of Budget Revenue in Poland

Abstract

The subject of this article is to present the general principles concerning the operation of tax on certain minerals extraction (also called mining tax) and mining fee in Poland. The purpose of the study is to determine the extent to which the indicated public impositions related to the extraction of certain minerals supply the state budget or the municipality budget, respectively, and to assess the current legal situation in Poland in this respect. The basic research method is the analysis of legal sources, taking into account the views of the doctrine, and the analysis of statistical data on budget revenues.