Wpływ planu zagospodarowania na dochody gminy z tytułu podatku od nieruchomości od osób fizycznych
Influence of development plan on the municipality’s incomes for property tax from natural persons

Summary/Abstract: The study aims to present the impact of the adoption of the development plan for the municipality of income tax on the property of natural persons. The analysis was conducted on the example of two villages in the Lower Silesia region: Jeżów Sudecki and Świerzawa. The author compared the impact of the budget revenue from property tax after the adoption of the area development plan and the number of inhabitants in each of the municipalities. The analysis shows that the adoption of the development plan in Jeżów Sudecki resulted in an increase in budget revenues in the period and contributed to the construction of new houses, and thus to increase the number of residents. However, in the case of Świerzawa municipality the result of the adoption of the plan was the opposite: the number of population as well as revenues from property tax decreased. It is a result of difficult economic environment of Świerzawa.

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