Joanna Cymerman

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

Abstract The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market. The study covered all communes (gminas) in Poland (2,478). The temporal scope of the study was a decade between 2005 and 2015. The analyses focused on the following three groups of revenue from a real estate market: recurrent property taxes, revenue from municipal assets, and taxes in respect of the ownership right transfer. The main research hypothesis was made that the community located in central and north-western Poland gain higher income from the real estate market, than other gminas. The analyses were carried out on the basis of particular types of gminas (municipalities, urban-rural communities, and rural communities ‒ in the voivodeship arrangement). Voivodeship capitals were subjected to separate analyses because of the specific central character of their public functions. The data came from the Local Data Bank of the Polish Central Statistical Office. The data analysis was conducted by means of statistical and econometric methods.