Abstract:
The paper discusses the impact of Polish national parks on their respective
communes’ own revenue. It presents important changes that were introduced
in 2010-2012 in the parks’ legal situation and financing. It discusses financial
relations between the parks and commune administrations (local government
bodies), focusing on the impact of parks on the communes’ own revenue. The
example of Babia Góra National Park is used to present detailed issues.
The impact of national parks on finances of local government bodies depends
largely on legal regulations in force, including in particular regulations
governing the parks’ legal form and funding, as well as those concerning
local taxes, tax exemptions and reductions, and compensations of lost revenue
for the communes. Local circumstances also play a key role. These include:
relative area of the park in a commune, use pattern of protected areas, location
of the park’s head office, size of real properties and the type and form of their
use, number of staff in the park, the park’s activities, as well as its social and
economic environment.