Central
The Ministry of Development is responsible for:
- International relations and promotion of tourism;
 - Tourism development programming;
 - Designing legal and economic mechanisms governing tourism;
 - Tourism economy;
 - Strategy and regional development;
 - Market research and staff training;
 - Supervising the Marshal Offices for implementation of the Tourist Services Act.
 
The Polish Tourism Organisation (Polska Organizacja Turystyczna) is responsible for:
- Promoting Poland as an attractive tourism destination;
 - Enabling the operation and development of Polish tourism information systems at home and abroad; and
 - Initiating, assessing, and supporting development plans for tourism infrastructure, renovation or reconstruction.
 
 
Regional
Regional authorities are responsible for:
- Implementing government policy
 - Regional Tourist Organisations; 
 - Tourism development at regional level.
 - Registering tour operators and travel agents and controlling the entrepreneurs operating in this field; 
 - conducting inspections related to the hotel quality certification system, keeping their records and control 
 
Intermediate level
County authorities are responsible for:
- Tourism development at powiat level.
 
 
Local
Local authorities are responsible for:
 
Responsible ministries/bodies
Ministry of Development
Polish Tourism Organisation (Polska Organizacja Turystyczna)
Regional (voivodships) authorities 
County (powiat) authorities 
Local (gmina) authorities
 
Sources:
OECD, Report on 'OECD Tourism Trends and Policies 2010', 01.02.2010, p. 231.
Act on Tourist Services of 29 August 1997, amended 2015 (Dz.U. 1997 nr 133 poz. 884) [Ustawa z dnia 29 sierpnia 1997 r. o usługach turystycznych].
Ministry of Development
OECD (2014), “Poland", in OECD Tourism Trends and Policies 2014,OECD Publishing.
Polish Tourist Organisation