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

Author

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  • Trojanek Maria

    (Department of Investment and Real Estate, Poznań University of Economics and Business)

  • Kisiała Wojciech

    (Department of Spatial and Environmental Economics, Poznań University of Economics and Business)

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.

Suggested Citation

  • Trojanek Maria & Kisiała Wojciech, 2018. "Recurrent Property Taxes in Communal Budgets – Identification of Types of Communes and their Spatial Differentiation," Real Estate Management and Valuation, Sciendo, vol. 26(1), pages 39-50, March.
    • Handle: RePEc:vrs:remava:v:26:y:2018:i:1:p:39-50:n:4
    DOI: 10.2478/remav-2018-0004
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    References listed on IDEAS

    as
    1. Mr. John Norregaard, 2013. "Taxing Immovable Property Revenue Potential and Implementation Challenges," IMF Working Papers 2013/129, International Monetary Fund.
    2. repec:arz:wpaper:eres2014_107 is not listed on IDEAS
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    More about this item

    Keywords

    recurrent property taxes; commune types; cluster analysis; k-means method; Poland;
    All these keywords.

    JEL classification:

    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • R39 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Other

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