摘要：The subject of this article research are issues concerning the management of tourism in Poland, with particular emphasis on planning. The main purpose was to analyze the issues related to the planning of tourism and recreation in Poland and in this context to show the importance of planning for the proper development of tourism. The research procedure which was applied was mainly the analysis of source materials. With regards to tourism there can be distinguished plans from the sphere of socio-economic (created at the central, regional and local level and for businesses operating in the field of tourism), and spatial plans (implemented in the whole country, provinces and municipalities and separately selected for particular areas). Creation of ones and the others is justified. In connection with the fact that tourism plays an important role in the economy of many countries, appropriate management of its development becomes important, and the planning which underlies management often helps to avoid in this regard, the method of trial and errors. It should be stressed that tourism is also a field that uses widely the space, but this space is affected mostly negative by it. Planning, which is the basis for setting targets and ways of their implementation, provides, among others, the possibility to reduce the negative consequences associated with its development.
