Financial and Legal Problems of the Operation and Development of Polish Health Spa Polish health spa are that category of communes whose development do not depend on the inhabitants' activities but on central solutions. The lack of comprehensive solutions that would control legal and financial basics of functioning and development of health spa, causes the spa to be subject to one-sided economic development and one-sector employment. The spa must fulfil the tasks, unknown to other communes, connected with maintenance and development of infrastructure of health resorts and their neighbouring areas. The lack for finances to the development of health spa, many tax exemptions and tax relief often cause the communes to allocate their own in- habitants' means to the maintenance of health spa; means intended for the realization of their own statutory tasks. The lack of law about health resorts causes increase financial problems of this category of spa, rising unemployment and degradation of health resort infrastructure. Thus statutory of the rules of health resort functioning is necessary so as they could develop and effectively compete with European health spa not only in price but also the standard of surgical and therapeutic base and the whole infrastructure in the vicinity of spa. . .