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The Diversification of Communes’ Revenue from Real Estate across Provinces

The Diversification of Communes’ Revenue from Real Estate across Provinces 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). http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Real Estate Management and Valuation de Gruyter

The Diversification of Communes’ Revenue from Real Estate across Provinces

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Publisher
de Gruyter
Copyright
Copyright © 2016 by the
ISSN
2300-5289
eISSN
2300-5289
DOI
10.1515/remav-2016-0012
Publisher site
See Article on Publisher Site

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).

Journal

Real Estate Management and Valuationde Gruyter

Published: Jun 1, 2016

References