Prognozowanie skutków finansowych miejscowych planów zagospodarowania przestrzennego a problem zapewnienia stabilności fiskalnej gmin w Polsce
Forecasting of fiscal consequences of local spatial plans vs. the problem of achieving fiscal sustainability of local governments in Poland

Summary/Abstract: In terms of decentralization of public tasks, poor fiscal capacity of local revenues and limited possibilities of financial support from central government, the crucial problem seems to be achieving long-term fiscal sustainability by local budgets. One of the most important determinants of the current and future fiscal stance of self-governments is local spatial policy. It is therefore particularly important to forecast direct and indirect budgetary impact of local spatial plans. The aim of the article is to evaluate the actual role of forecasts of fiscal consequences of local spatial policy as accurate and reliable prediction tools.

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