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

Trojanek Maria () and Kisiała Wojciech ()
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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

Real Estate Management and Valuation, 2018, vol. 26, issue 1, 39-50

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.

Keywords: recurrent property taxes; commune types; cluster analysis; k-means method; Poland (search for similar items in EconPapers)
JEL-codes: C38 H71 H72 R39 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:remava:v:26:y:2018:i:1:p:39-50:n:4

DOI: 10.2478/remav-2018-0004

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