<abstract xmlns="http://www.w3.org/1999/xhtml"><p> 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).</p></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).

The Diversification of Communes’ Revenue from Real Estate across Provinces

Department of Investment and Real Estate Poznań University of Economics and Business

Department of Spatial and Environmental Economics Poznań University of Economics and Business

Real Estate Management and Valuation

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"The Diversification of Communes\u2019 Revenue from Real Estate across Provinces"}

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...

The Diversification of Communes’ Revenue from Real Estate across Provinces

Published Online: Jul 08, 2016

Page range: 36 - 49

DOI: https://doi.org/10.1515/remav-2016-0012

Keywords
current revenue, property revenue, asset-related income, cluster analysis, phylogenetic tree

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The Diversification of Communes’ Revenue from Real Estate across Provinces

Published Online: Jul 08, 2016

Page range: 36 - 49

DOI: https://doi.org/10.1515/remav-2016-0012

Keywordscurrent revenue, property revenue, asset-related income, cluster analysis, phylogenetic tree

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
current revenue, property revenue, asset-related income, cluster analysis, phylogenetic tree