System planowania przestrzennego a stabilność fiskalna polskich gmin
Spatial planning system vs. fiscal sustainability of Polish local governments

Summary/Abstract: The main objective of this article is to estimate the financial consequences of spatial planning in Polish municipalities. On the revenue side the analysis concerns: spatial fees, as well as the increase in property tax and tax on civil law transactions and on the expenditure side: compensation related to the redemption of land for the construction of municipal roads, as well as costs of technical structure, and others. The main conclusion of the analysis is that the existing local development plans generate high costs and do not provide the appropriate revenues, which may threaten fiscal sustainability of local governments in Poland. This is very important because in the majority of Polish local governments spatial planning system, in principle, is not associated with financial planning.

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