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The aim of the article is to determine the direct and indirect benefits from the development of nautical tourism in the West Pomerania. The study was founded on the economic base theory, which attributes local development to exogenous factors. In accordance with its premises, the direct benefits include the initial sailing spendings. The lack of a comparative base made it impossible to determine their exact significance for the economy. The calculated tax revenues -as one of the categories ofdoi:10.22630/aspe.2018.17.2.23 fatcat:62szzzzkhzadtnw55unxq4yvxa