Abstract
Abstract The aim of this paper is to identify the spatial differentiation of revenue from real estate in communes’ budgets across Polish provinces. We discuss property fees and taxes which feed into the communes’ budgets. We also present the assumptions of the research procedure which enabled us to distinguish classes of provinces according to revenues from real estate. In a further section of the paper, we analyze per capita revenues from real estate and the share of these revenues in the own income of communes among the distinguished classes of distance from the province capital. The results of our study show that, in the years under discussion, there are clear differences between spatial regularities in both scopes of analysis (the level of per capita income from real estate and the share of revenue from properties in the communes’ own income).
Highlights
Social and economic changes introduced after 1990, including the marketization of land management and the change of property relations, accelerated the process of the transformation of functional and spatial structures of cities, and of their suburban areas (PARYSEK, WDOWICKA 2002; LISZEWSKI 2006; HARAŃCZYK 2014).Changes in the spatial structure of cities that have taken place in Poland are similar to ongoing processes in European cities (PARYSEK 2010; MAJER 2009; STRYJAKIEWICZ 2013)
From the perspective on issues in our discussion, bearing in mind the way in which real estate income is included in the communes’ budgets, we find the criterion which allows us to distinguish two types of revenue most useful, namely: 1) revenue generated by properties owned by a commune, 2) revenue generated by properties owned by entities other than a commune
The aim of this paper is to identify the spatial diversification of revenues from real estate in communes’ budgets across the provinces in Poland, both with reference to the size of the population and with regard to their proportion in the communes’ own income
Summary
Social and economic changes introduced after 1990, including the marketization of land management and the change of property relations, accelerated the process of the transformation of functional and spatial structures of cities, and of their suburban areas (PARYSEK, WDOWICKA 2002; LISZEWSKI 2006; HARAŃCZYK 2014). Changes in the spatial structure of cities that have taken place in Poland are similar to ongoing processes in European cities (PARYSEK 2010; MAJER 2009; STRYJAKIEWICZ 2013). The most dynamically developing areas include areas just outside cities and the communes neighboring them. Demographic changes, depopulation processes, the ageing of the society, the migration of people with a relatively high income and investors (entrepreneurs) seeking better business conditions outside of cities, pose new, unprecedented challenges for local governments. The city has to finance services of a supralocal character, which the inhabitants of its neighboring communes use as well.
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