Typologia gmin w Polsce na podstawie dochodów z nieruchomości
The classification of Polish municipalities according to income from real estate

Summary/Abstract: The main aim of the paper is to outline the diversity of the Polish municipalities with respect to real estate generated revenues to the local budgets. The analysis encompassed delimitating and characterizing types of municipalities that boasted similar configurations of the analyzed features (tax, current and property income). In the course of the research, the multidimensional clustering methods was applied, e.g. cluster analysis. The study was conducted on the basis of aggregated (to eliminate incidental fluctuation) values of income from real estate in the years 2013–2015, referred to the number of inhabitants. The proposed classification allowed for division municipalities into six clusters, distinguished on the basis of revenue levels from real estate. Specific distribution patterns of the identified types of municipalities were detected.

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