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

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ACTIVITIES OF NATIONAL PARKS AS

A SOURCE OF REVENUE FOR THEIR

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NATIONAL PARK

%HUQDGHWWD=DZLOLþVND Wojciech Strzelczyk** Abstract

The paper discusses the impact of Polish national parks on their respective FRPPXQHVqRZQUHYHQXH,WSUHVHQWVLPSRUWDQWFKDQJHVWKDWZHUHLQWURGXFHG LQLQWKHSDUNVqOHJDOVLWXDWLRQDQGILQDQFLQJ,WGLVFXVVHVILQDQFLDO UHODWLRQVEHWZHHQWKHSDUNVDQGFRPPXQHDGPLQLVWUDWLRQVORFDOJRYHUQPHQW ERGLHVIRFXVLQJRQWKHLPSDFWRISDUNVRQWKHFRPPXQHVqRZQUHYHQXH7KH H[DPSOHRI%DELD*ÑUD1DWLRQDO3DUNLVXVHGWRSUHVHQWGHWDLOHGLVVXHV The impact of national parks on finances of local government bodies depends largely on legal regulations in force, including in particular regulations JRYHUQLQJ WKH SDUNVq OHJDO IRUP DQG IXQGLQJ DV ZHOO DV WKRVH FRQFHUQLQJ 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 RIWKHSDUNqVKHDGRIILFHVL]HRIUHDOSURSHUWLHVDQGWKHW\SHDQGIRUPRIWKHLU XVHQXPEHURIVWDIILQWKHSDUNWKHSDUNqVDFWLYLWLHVDVZHOODVLWVVRFLDODQG economic environment.

Keywords: national park, local government, local taxes, own revenue. 1. Introduction

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References

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