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Folia Oeconomica Stetinensia

The Journal of University of Szczecin

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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
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/ 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
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Published Online: 2018-07-04 | DOI: https://doi.org/10.2478/foli-2018-0004


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


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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.

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© 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

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