*4.2. Forecasted Expenditures*

The projected expenditure was shown at the end of 2019 at PLN 114.4 billion, of which over 38% (PLN 44.5 billion) was allocated to voivodeship cities. Among the anticipated costs, primarily the costs of construction of communal roads were indicated (PLN 54.1 billion) and, second, the costs of other technical infrastructure (PLN 30.4 billion). The purchase of land for the construction of communal roads was forecast at PLN 17.0 billion. Still, this amount is probably underestimated by including these expenses partially under the item "construction of communal roads".

The forecasted expenditure was concentrated in particular in two voivodeships: Mazowieckie (PLN 24.9 billion) and Zachodniopomorskie (PLN 14.1 billion). Suppose we recalculated them relating to the number of people. In that case, it gives an amount per capita of 4.6 thousand PLN in the first voivodeship and as much as PLN 8.3 thousand—in the second (national average—PLN 3.0 thousand). However, these calculations do not consider that no data was obtained for over 35% of communes.

It is visible that the burden on communes' budgets due to the adoption of local plans may be significant. In fourteen communes, the forecasted amounts exceeded PLN 1 billion— the highest was in Szczecin (PLN 12.3 billion), Warsaw (PLN 10.6 billion), Pozna ´n (PLN 3.8 billion), and Cracow (PLN 2.8 billion), but high also in smaller communes, especially those located within functional urban areas of voivodeship centers, such as Radzymin (PLN 1.5 billion) and Lesznowola near Warsaw (PLN 1.4 billion), Wieliczka near Cracow (PLN 1.0 billion), and Ole´snica near Wrocław (PLN 2 billion).

A high concentration of forecast expenditure amounts was observed in a relatively small number of communes. The first ten communes concentrated as much as 33.6% of the projected expenditure in the whole of Poland, and in the first 50 communes, it was as much as 53.6%. It again indicates the need for in-depth research to verify the methodology of financial forecasts; the adoption of local plans, including the link with the planning coverage; and the content of documents in terms of land allocation structure. Considering the median of the projected costs in communes (PLN 11.1 million) and multiplying it by about 2000 communes, shown for Poland's whole, the total result obtained from the questionnaires (PLN 114.4 billion) may be up to five times overstated. On the other hand, it cannot be ruled out that a significant number of communes underestimated the cost of the financial consequences of adopting the plans.

### *4.3. Realized Revenues*

By the end of 2019, the proceeds realized from adopting local plans amounted to PLN 16.1 billion (for 1832 communes out of 2326 where there was at least one good local plan and provided relevant data). Thus, it was over four times less than the forecasted revenues. The following communes generated the highest incomes: Włocławek (PLN 1502 million), Kobierzyce near Wrocław (PLN 558 million), Piaseczno near Warsaw (PLN 410 million), Lesznowola near Warsaw (PLN 383 million), and Ostrów Wielkopolski (PLN 375 million). The most important item in total was the proceeds from the increase in property tax (PLN 10.1 billion, i.e., 62.1%).

The realization of revenues showed a greater variation by region. The largest revenues were recorded in the following voivodeships: Mazowieckie (PLN 2.2 billion), Wielkopolskie (PLN 2.1 billion), Kujawsko-Pomorskie (PLN 1.9 billion), Dolno´sl ˛askie, and Sl ˛ ´ askie (PLN 1.8 billion). This occurred because of the exceptionally high income of only a few local governments in the region. In the voivodeships, Mazowieckie, this applies in particular to Piaseczno and Lesznowola (suburban area of Warsaw), Wielkopolskie—Ostrów Wielkopolski, Kujawsko-Pomorskie—Włocławek, and in Dolno´sl ˛askie–Kobierzyce (suburban area of Wrocław). The units with the highest incomes from local plans are both medium-sized, poviat cities (e.g., Włocławek—the former capital of the voivodeship), and rural communes

within reach of large agglomerations, where a policy of intensive managemen<sup>t</sup> of previously agricultural land for housing, industry or services (Kobierzyce, Lesznowola).

Although the highest amount of income was forecasted in voivodship cities, the implementation of local plans in communes belonging to their functional areas and subregional cities (poviat or with more than 50,000 inhabitants) brought income 5–6 times higher. In total, these two categories of communes (type B and type C) concentrated 36% of the obtained income. The lowest incomes were generated (as for forecasts) in extensively developed communes, e.g., forestry type of communes and in the ones with the leading functions of intensive agriculture and transport junctions. On the other hand, the amounts obtained in communes with a moderately agricultural function (type I) were greater than those of the three previously mentioned types (F, H, and J). Still, it must also be said that there is the highest number of moderately agricultural communes in Poland (30% of the total). A similar total level of income was obtained in tourist communes (type I), half higher in small towns located outside the functional areas (type E), and twice as high in external FUA (Functional Urban Area) communes of sub-regional cities (type D).

Among the realized incomes, attention is drawn to a small, even in many cases trace, amount resulting from the planning rent. A detailed analysis of the obtained statistical data shows that, especially for cities with poviat rights status, the provisions enabling the collection of planning fees are practically not applicable. It is a complex problem, partly related to the fact that communes set a zero rate of this fee (with a maximum allowable amount of 30%) and various case laws. As a result, the amounts obtained from the planning rent and the total receipts in individual communes vary greatly.
