“…Furthermore, they state [43] that many of the key amendments to the above-mentioned Acts [38,39], concerning conversion limits and fee increases, strengthen the protection of agriculture and forests. Nevertheless, according to Mackiewicz and Motek [44] and Świdzi ński [45], fees for land conversion, which, intentionally, according to the legislator's assumptions, should constitute an obstacle in the uncontrolled conversion of agricultural and forest land, supply the local budgets with additional amounts, which, unfortunately, could be not conducive to land protection. Among the reasons for the loss of agricultural land, the authors also mention the liberalization of legislation, e.g., [40,44,45].…”