Abstract
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.
Highlights
Each commune has its distinct natural and socioeconomic features, which may represent resources that determine its development potential
Under Art. 1 of this act, land designated as agricultural land or as wooded or bushy land that is a part of agricultural land is subject to agricultural tax, with the exception of the land used for business activities other than connected with agriculture
In the research procedure aimed at distinguishing commune types on the basis of revenues from local real property taxes, we used cluster analysis, which is one of the methods of multidimensional clustering (BAILEY 1994)
Summary
Each commune has its distinct natural and socioeconomic features, which may represent resources that determine its development potential. Among all public rents in the real estate sector, a special role is attributed to a group of taxes referred to as recurrent property taxes They include property rights connected with ownership, not involving any business event or administrative-legal procedure. A set of such taxes is called the system of real estate taxation sensu stricto It does not include taxes and charges on real estate transactions, income taxes or taxes related to an increase in the value of a property (GŁUSZAK, MARONA 2015; ŹRÓBEK et al 2016; CYMERMAN, ZAPOTOCZNA 2016). On the basis of the identified values of incomes from real property, agricultural and forest taxes, we devised a typology of communes, distinguishing and describing groups of similar configurations. The study was conducted on the basis of aggregated (in order to eliminate incidental variations) values of incomes of communes in Poland in the years 2013-2015 in relation to population size
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