Polityka w zakresie podatku od nieruchomości na przykładzie miast wojewódzkich

Ekonomiczne Problemy Usług. 2017;129 DOI 10.18276/epu.2017.129-02


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Journal Title: Ekonomiczne Problemy Usług

ISSN: 1896-382X (Print); 2353-2866 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

LCC Subject Category: Social Sciences: Commerce: Business: Marketing. Distribution of products | Social Sciences: Finance

Country of publisher: Poland

Language of fulltext: Polish, English

Full-text formats available: PDF



Adam Adamczyk (Uniwersytet Szczeciński Wydział Nauk Ekonomicznych i Zarządzania)

Dawid Dawidowicz (Zachodniopomorski Uniwersytet Technologiczny w Szczecinie Wydział Ekonomiczny)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks


Abstract | Full Text

The purpose of the article is to answer the question whether the voivodeship cities sig¬nificantly differentiate the rates of property tax and what factors can influence on differences in the property tax rates. In the study were used the Pearson's correlation coefficient and Ward's agglomer¬ation method. The results of the study show that most of the cities were running a relatively similar property tax policy and also that there is a relationship between the major property tax rates and the number of city inhabitants.