Jump to ContentJump to Main Navigation
Show Summary Details
More options …

Folia Oeconomica Stetinensia

The Journal of University of Szczecin

2 Issues per year

Open Access
Online
ISSN
1898-0198
See all formats and pricing
More options …

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

Joanna Cymerman
  • Corresponding author
  • Ph.D. Koszalin University of Technology Faculty of Civil Engineering, Environmental and Geodetics Sciences Departament of Geoinformatics Office of Real Estate Management and Real Estate Cadastre Śniadeckich 2, 75-453 Koszalin, Poland
  • Email
  • Other articles by this author:
  • De Gruyter OnlineGoogle Scholar
/ Wojciech Cymerman
  • Ph.D. University of Live Sciences in Lublin Faculty of Production Engineering Departament of Geodesy and Spatial Information Głęboka 28, 20-612 Lublin, Poland
  • Email
  • Other articles by this author:
  • De Gruyter OnlineGoogle Scholar
Published Online: 2018-07-04 | DOI: https://doi.org/10.2478/foli-2018-0004

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.

Keywords : gmina; real estate market; public revenue

References

  • Ball, M., Lizieri, C., MacGregor, B.D. (1998). The Economics of Commercial Property Markets. London, New York: Routledge.Google Scholar

  • Bartle, J.R., Kriz, K.A., Morozov, B. (2011). Local government revenue structure: trends and challenges. Journal of Public Budgeting, Accounting & Financial Management, 23 (2), 268-287.Google Scholar

  • Case, C.E. (2000). Real Estate and Macroeconomy. Brookings Papers on Economic Activity, 2.Google Scholar

  • Chojna-Duch, E. (2017). Prawo finansowe. Finanse publiczne. Warszawa: Oficyna Prawa Polskiego.Google Scholar

  • Cymerman, J. (2011). Aktywna gospodarka nieruchomościami w gminie. Prawo. Instrumenty. Dochody gmin. Koszalin: Wydawnictwo Uczelniane Politechniki Koszalińskiej.Google Scholar

  • Domański, R. (2007). Gospodarka przestrzenna Podstawy teoretyczne. Warszawa: Wydawnictwo Naukowe PWN.Google Scholar

  • Gliniecka, J. (2001). Zasady polskiego prawa dochodów samorządu terytorialnego. Bydgoszcz: Wydawnictwo Branta.Google Scholar

  • Głuszak, M., Marona, B. (2015). Podatek katastralny. Ekonomiczne uwarunkowania reformy opodatkowania nieruchomości. Warszawa: Wydawnictwo Poltex.Google Scholar

  • Kisiała, W., Trojanek M. (2017). Typologia gmin w Polsce na podstawie dochodów z nieruchomości. Acta Sci. Pol., Administratio Locorum, 16 (2), 77-85.Google Scholar

  • Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia 1997 r. (Dz.U. nr 78, poz. 483).Google Scholar

  • Kucharska-Stasiak, E. (2016). Ekonomiczny wymiar nieruchomości. Warszawa: Wydawnictwo Naukowe PWN.Google Scholar

  • Markowski, T. (1999). Zarządzanie rozwojem miast. Warszawa: Wydawnictwo Naukowe PWN.Google Scholar

  • Patrzałek, L. (2004). Finanse samorządu terytorialnego. Wrocław: Wydawnictwo Akademii Ekonomicznej we Wrocławiu.Google Scholar

  • Pęski, W. (1999). Zarządzanie rozwojem zrównoważonym. Warszawa: Wydawnictwo Arkady.Google Scholar

  • Wiśniewska, E. (2004). Rynek nieruchomości a gospodarka. In: E. Kucharska-Stasiak (ed.), Zachodnie rynki nieruchomości. Warszawa: Twigger.Google Scholar

About the article

Received: 2017-11-19

Accepted: 2018-03-25

Published Online: 2018-07-04

Published in Print: 2018-06-01


Citation Information: Folia Oeconomica Stetinensia, Volume 18, Issue 1, Pages 39–53, ISSN (Online) 1898-0198, DOI: https://doi.org/10.2478/foli-2018-0004.

Export Citation

© 2018 Joanna Cymerman, published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. BY-NC-ND 4.0

Comments (0)

Please log in or register to comment.
Log in