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The aim of the study was to analyse the investment expenditures on environment protection and water management, taking into account tangible effects created in 2003–2017. The considered time period has been selected to evaluate the impact of Poland’s accession to the European Union on environment protection development. Information about investment expenditures and created tangible effects were collected from Local Data Bank within Statistics Poland [1]. The research included increase in four basic areas within environment protection among nine domains listed in CEPA (Classification of Environmental Protection Activities): sewage and water management, air protection and waste management [2]. Moreover, analysis of funding sources, investment directions in division into environment protection and water management domains as well as the increase in the amount of new fixed assets were presented. While analysing outlays on fixed assets for environment protection it can be noticed that in 2003–2017, the investment costs on wastewater management and water protection represented the highest percentage from all tasks. These expenditures amounted on average PLN 70.6 per capita in Poland in 2017. The second most subsidized domain in terms of investing in fixed assets in 2017 was protection of ambient air and climate (PLN 60.2 per capita), while waste management with PLN 22.6 per capita was in third place.

THE INVESTMENT EXPENDITURES ON ENVIRONMENT PROTECTION AND WATER MANAGEMENT IN POLAND IN 2003–2017