Możliwości wykorzystywania przez gminy podatków i opłat do przejmowania pożytków z tzw. renty planistycznej – wybrane problemy
The Opportunities for Gminas (Communes) to Use Taxes and Charges to Impound Profits from “Spatial Planning Rent” – Selected Issues

Summary/Abstract: The aim of the article is to indicate potential and actual opportunities for gminas (communes) to use taxes and charges to impound profits from “spatial planning rent”. The main conclusion of the paper is that in practice the local municipalities do not benefit from this source of revenue in financing the costs of land-use planning. In the future, this situation can not only affect the fiscal sustainability of the gminas, but also generate potential social conflicts related to the unequal distribution of benefits and costs of urban development.

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