Activities of National Parks as a Source of Revenue for Their Communes. Case Study of Babia Góra National Park

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.