KLASYFIKACJA GMIN WEDŁUG WYSOKOŚCI I STRUKTURY DOCHODÓW BUDŻETÓW
CLASSIFICATION OF MUNICIPALITIES BY THE AMOUNT AND STRUCTURE OF BUDGET REVENUES

Summary/Abstract: The structure of municipal revenues is one of the elements of their financial independence assessment, and thus their ability to implement a wide range of local tasks resulting from the needs and specificity of a particular area and community. Two methods of identifying municipal classes were used in the article, which allowed assessing the diversity of revenue models and their spatial characteristics. The applied methods are the median based classification and the Global Moran’s I statistics. They allowed to indicate municipal classes presenting a similar revenue structure with distinction of three basic groups of receipts (own revenues, general subsidies and earmarked subsidies). The analysis was carried out in 2016 and covered municipal budgets (excluding cities with poviat status). The analysis shows that the tendency for creating clusters of neighbouring municipalities featuring a similar level of revenues in terms of total and own revenues is small and concerns only selected locations with high economic potential, such as e.g. the vicinity of large cities.

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