Polityka w zakresie podatku od nieruchomości na przykładzie miast wojewódzkich
The property tax policy on the example of provincial cities in Poland

Summary/Abstract: 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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