ZASADNOŚĆ SPORZĄDZENIA PROGNOZY SKUTKÓW FINANSOWYCH PRZYJĘCIA MIEJSCOWEGO PLANU ZAGOSPODAROWANIA PRZESTRZENNEGO W POLSCE

Abstract

Since 2003 in Poland, it has been obligatory to prepare forecasts of the financial impact of adopting local spatial development plans. Whether or not the forecasts are put to actual use and what their content and presentation form should feature, in addition to what role should the forecast play and who should be able to make use of it? This study presents the results of a series of interviews and a survey performed among a group of municipal officials. Legal documents and the literature were analysed as well. Studies have shown that financial impact forecasts are used by municipal governments only to a limited degree. Many have expressed doubts as to the feasibility of preparing and using these forecasts. Specifically, most municipal governments do not make use of these forecasts and they are prepared only because it is their legal obligation to include them as a document added to the local spatial development plan. Due to the significance of the impact of the financial implications of adopting a local spatial development plan on a municipality's budget, it is necessary to change the approach to preparing and presenting financial forecasts.