The Diversification of Communes’ 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 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).