Europa Regionum

The strategic objective of urban policy is to generate economic growth and create jobs. There is connections between business entities and spatial management. Spatial structure should foster the development of entrepreneurship. On the other hand, economic operators have a share in the city's budgets through paid local taxes and direct income from CIT and indirectly through PIT employees. The stable budget situation of the city contributes to the increase in investment in technical infrastructure. The extensive and satisfactory technical infrastructure determines the location of a given enterprise in particular areas of the city. The area of research is located in Cracow, a city where many business entities are registered, affecting not only the local economy but also the whole country. The aim of the article was to analyze the sources of the budget of the municipality of Krakow in terms of the tax revenues paid by the economic entities. The characteristics of the Cracow economic entities were also shown. A spatial analysis of office buildings and shopping centers was conducted in the urban grid in terms of revenues to the city budget as local fees. The results of this work have been visualized using GIS software. It has been proven that economic development is very important and is not possible without the mutual cooperation of all actors, ie local government, entrepreneurs and residents themselves. It has been shown that properly shaped urban policies can stimulate broadly understood economic development.