Summary:

The article addresses the issue of dwellers’ share in financing tasks real-ized by communes. Attention was focused particularly on potential use of self-imposed taxation of the commune dwellers and providing the rules of their volun-tary participation in the costs of the enterprise. The Author analyzed the theoreti-cal problem of self-imposed taxation and presented a review of judicial decisions made by the administrative courts whether the resolutions concerning the local communities voluntary financial involvement were taken by the local government in compliance with the law. The article aimed at recognizing selected issues associated with the dwell-ers’ voluntary participation in realization of the communal tasks, particularly those in the area of natural environment protection. The means acquired through obligation to make payments for their commune, assumed voluntarily by the com-mune dwellers is a difficult problem and the difficulty involves not only meeting the formal and legal requirements. The analysis of cases of waste management costs co-financing by the commune inhabitants, or constructing the infrastructure elements for environmental protection allows for a conclusion that the commune authorities approach the problem wrongly and act contrary to the legal provisions trying to introduce obligation instead of creating a climate favouring the endeav-ours through shaping the local communities’ awareness of the tangible social, ecological and economic benefits. Any forcing the dwellers to participate in financing the commune tasks is absolutely inadmissible. Moreover if the dwellers volunteer their participation, no kinds of forcing in the form of administrative execution is permissible. No threats may be used in the form of a negative decision concerning connection to the sewer if the applicant has not made the payment, no promises concerning e.g. zero bet-terment levy are permitted. The only rational solution should be actually convinc-ing the commune dwellers that the suggested solutions are appropriate to solve the problems.