Fees for the Use of the Natural Environment by Entrepreneurs - Fee Charging Rules and Reporting

Abstract

Fees for the use of the natural environment as a price creating factor in a business require ddefining accountancy rules for; processes leading to use of the environment, the indicators indispensable for charging fees as well as the fees themselves. The aim of this paper is to analyze the fee charging process and to simplify the procedure for some enterprises. The factors causing the fee charging obligation are gas and dust emissions into the atmosphere, sewage disposal into rivers and the ground, waste storage and water consumption. Due to length limitations, this paper discusses only the kinds and methods of charging fees for air pollution - the environmental component most often used by entrepreneurs. It also presents a report connected with fees for the use of the environment. Moreover, the paper handles the way of keeping business accounts of the processes and factors leading up to this type of pollution. There exists also the problem of those, especially small and medium sized businesses, who do not do their duty by keeping current records. (MSP) These should be reported and held responsible. On the basis of my own survey research carried out in February and March, 2012 that covers a sampling of 100 MSP businesses, an attempt has been made to identify the causes of such a situation and suggestions have been put forward to simplify the fee charging process for using the environment.