Revenue gaps in income taxes in particular types of rural communes

Joanna Kudełko
2019 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu  
The development of rural communes (in Polish: gmina) is strongly correlated with their economic functions. Communes with specific functional structures develop in differentways,whichtranslatestothewealthoftheirinhabitants.Thepaperaimstoassess relationshipsbetweenthewealthofthepopulationofruralcommunesandthefunctionsthey perform.Thestudyisbasedonaratiowhichdescribesrevenuefromtaxespaidbynatural andlegalpersons-ashareoftaxesconstitutingcentralbudgetreceiptsperoneinhabitant, indicating the wealth
more » ... f communes' populations. The author employs various statistical methodsandindicators:one-wayanalysisofvariance(ANOVA),achangeabilitycoefficient, andPearson'slinearcorrelationcoefficient.ThehighestPITandCITtaxesarecollectedby urbanisedcommunes.Muchlowerincomelevelsareobtainedbytheinhabitantsofmultiple incomesourcecommuneswithfragmentedagriculture.Theleastwealthyonesaredominated byafarmingfunction.Thesetrendshaveapersistentcharacter.
doi:10.15611/pn.2019.8.04 fatcat:y2j4fepltzee3exbgoywj4rdr4