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The main objective is the analysis of changes in the level of investment outlays incurred for fixed assets serving environmental protection in Poland by investment directions. The adopted time horizon is the period 2002-2018. The investment directions of implemented investment outlays directed to fixed assets in environmental protection were analyzed from a regional perspective, showing the average share of investment outlays by investment directions in voivodships and the average dynamics of changes. A positive effect was the increase in the value of total outlays directed to fixed assets serving environmental protection and within individual investment directions in the field of environmental protection. It has been shown that in the structure of environmental guidelines in Poland and its voivodships, the most financial resources were directed to wastewater management and water protection, atmospheric air and climate protection, as well as waste management. In Poland, after 2004, there was a clearly outlined upward trend taking into account the dynamics of the level of total investment in fixed assets for environmental protection. There was also a growing dynamic of changes in the structure of directions of investment outlays implemented for fixed assets in environmental protection in Poland and individual voivodships. The effect of this was an increase in the share of total investment expenditure incurred for environmental protection in relation to GDP and total expenditure in the national economy, as well as an increase in expenditure per capita.


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