Dokumenty planistyczne – koszty czy korzyści dla budżetu gminnego
Planning documents – costs or benefits for communal budget

Summary/Abstract: In the article the author attempts to define the financial aspects of the planning documents in the selected units on the example of the Piastów commune. An instrument used for this purpose by the municipal authorities is a local master plan. It is seen primarily as a planning document that acts through its findings, only the spatial order and the way the exercise of property rights. It is not perceived as having an impact on the financial situation of local government. This article aims to show the date, the actual effects of the local plan for the selected area. That goal will serve to isolate sources of income and expenditure arising from the adoption of municipal planning document, structuring and determining the time interval.

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