Ekonomiczne Problemy Usług (Jan 2017)

Polityka w zakresie podatku od nieruchomości na przykładzie miast wojewódzkich

  • Adam Adamczyk,
  • Dawid Dawidowicz

DOI
https://doi.org/10.18276/epu.2017.129-02
Journal volume & issue
Vol. 129

Abstract

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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.

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