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  • Author: Elżbieta Zysk x
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Currently, real estate located in rural areas neighboring cities are under pressure to become a location for the realization of urban and metropolitan projects. Thus, spatial conflicts are an inherent characteristic of modern urban development. Such conflicts vary in terms of the scope, intensity and course they take. An interesting case illustrating the given issue can be the conflict over real estate owned by the State Treasury (central authority) and localized within the power of local authorities (gminas). Such a situation requires mediating and producing an outcome that satisfies the goals of both sides. The authors based the deliberations on the topic of spatial conflicts on the example of the relation between the Agricultural Property Agency division in Olsztyn (APA Olsztyn) and the smallest local administration units (gminas) located within the borders of the Warmia-Masuria (Województwo Warmińsko-Mazurskie) and Podlasie (Województwo Podlaskie) Provinces. The aim of the research was to describe the background for potential conflict and to study its proceedings. The aim was achieved through studies of relevant literature and data analysis.


Economic and financial instruments are a very important group of tools for supporting local entrepreneurship. The broadest group among them are local taxes. Real estate taxes are considered by local governments, on the one hand, as a tool for promoting the effective development of real estate, and on the other, as a reliable source of income to the local budget.

The functioning of every tax system can be analyzed by applying different criteria. The most typically evaluated criteria are: economic efficiency, equity, transparency, collectability and revenue production. These criteria are often in conflict with one another, one of the reasons for this fact being, according to the research conducted by the authors of this paper, the base of taxation. It is generally believed that the value of real property is a much more reliable tax basis than its size.

It was our intention to verify this opinion. Having reviewed the available literature and thoroughly analyzed the Polish and Belarussian real estate tax systems, we concluded that the first of the two systems has no definite advantages over the other. For example, the ad valorem tax better stimulates intensive use of land, but, on the other hand, may negatively affect its sustainable development. The main reason for this fact is the specificity of real estate as the object of taxation. The object of taxation exists regardless of its economic state and performance, thus taxes have to be paid whether or not there is any income or profit. Given the nature and possible functions of real estate and the priorities of local authorities, the concept of just taxation is also socially relative.


The article aims to present selected transformations of landscape that follow changes in land use designated by suburban municipalities. Currently, under the pressure of suburbanization, suburban rural municipalities are gradually being transformed into urban-style residential units. Modern and dense residential constructions shape the local landscape by introducing irreversible changes. Directing this process seems to be an important aim for local authorities, which should responsibly apply planning tools and carry out policies which minimize negative changes to the landscape and promote spatial order. In this respect, the paper presents the relationship between the spatial strategy adopted by a municipality and the transformations in the landscape for two selected municipalities: Dywity and Barczewo.