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On the basis of an indepth analysis, this article reviews the weaknesses of the targets in the district and municipal development plans in Bulgaria for the period 2007-2003. When it comes to planning and in particular the long-term (strategic) planning, the quality of the target setting process for the systems' development has key significance and predefines their future. Thus the accurate targets that are clearly formulated in the district and municipal development plans are the most important prerequisites for the development of these territorial units. Without satisfying this precondition, the resources and measures for implementing these plans, irrespective of their quality and quantity, will not result in the development of the territorial units throughout the country. In the future the conclusions that were drawn in the article could serve as a starting point for improving the target setting process when it comes to developing the plans for the districts and municipalities' development in Bulgaria. [ABSTRACT FROM AUTHOR]