<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The main aim of this paper is to identify differences between Polish communes as regards their revenues from property taxes. To this end, we distinguished and described types of communes with similar configurations of features under analysis (incomes from real property tax, agricultural tax and forest tax). In the research procedure, we applied methods of multidimensional analysis, with particular emphasis on cluster analysis. The research was conducted on the basis of aggregated (to eliminate random fluctuations) values of income from properties in the years 2013-2015. On the basis of typological classification, we distinguished six clusters (groups) of communes of different quantitative characteristics of budget revenues from property taxes. We identified specific regularities in the distribution of the distinguished commune types.</p></abstract>

The main aim of this paper is to identify differences between Polish communes as regards their revenues from property taxes. To this end, we distinguished and described types of communes with similar configurations of features under analysis (incomes from real property tax, agricultural tax and forest tax). In the research procedure, we applied methods of multidimensional analysis, with particular emphasis on cluster analysis. The research was conducted on the basis of aggregated (to eliminate random fluctuations) values of income from properties in the years 2013-2015. On the basis of typological classification, we distinguished six clusters (groups) of communes of different quantitative characteristics of budget revenues from property taxes. We identified specific regularities in the distribution of the distinguished commune types.

Recurrent Property Taxes in Communal Budgets – Identification of Types of Communes and their Spatial Differentiation

Poznań University of Economics and Business

Department of Spatial and Environmental Economics

Real Estate Management and Valuation

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The main aim of this paper is to identify differences between Polish communes as regards their revenues from property taxes. To this end, we distinguished and...

Recurrent Property Taxes in Communal Budgets – Identification of Types of Communes and their Spatial Differentiation

Published Online: Apr 16, 2018

Page range: 39 - 50

DOI: https://doi.org/10.2478/remav-2018-0004

Keywords
recurrent property taxes, commune types, cluster analysis, k-means method, Poland

© 2018 Maria Trojanek et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Recurrent Property Taxes in Communal Budgets – Identification of Types of Communes and their Spatial Differentiation

Published Online: Apr 16, 2018

Page range: 39 - 50

DOI: https://doi.org/10.2478/remav-2018-0004

Keywordsrecurrent property taxes, commune types, cluster analysis, k-means method, Poland

© 2018 Maria Trojanek et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
recurrent property taxes, commune types, cluster analysis, k-means method, Poland