Environmental protection funds in the financial system of invironmental avtivities in Poland

Activities of National and Province Funds for Environmental Protection and Water Management are analysed. Financial instruments, sources of receipt and usage of environmental fees and fines are presented. Effectiveness of usage of domestic and foreign sources of financing for environmental activities on the level of state and regions are highlighted. The situation which exists in the environmental area protection in Ukraine is analyzed. The recommendations as for improvement of economic and environmental regulations are given.