Opłata planistyczna oraz opłata adiacencka – uzasadnienie aksjologiczne i analiza porównawcza

The article mentions the issues of levies which are indispensable for a better fulfilment of public goals. A comparative analysis was conducted in relation to zoning fee and betterment fee (due to real property division, due to construction of technical infrastructure appliances or a road, with the use of the financial means of the State Treasury, local government units or from the budget of the European Union, as well as due to real property integration or division). The text describes the legal bases for both payments and their genesis. This material became the basis for drawing necessary conclusions and it presented the differences and common features of these legal institutions.