PROPERTY TAX POLICY OF RURAL AND URBAN-RURAL MUNICIPALITIES IN POLAND

The article presents research on the local property tax policy of rural and urban-rural municipalities in Poland. Various methods were used to investigate the data interdependencies of mathematical statistics (Pearson’s correlation test, Spearman’s correlation test and Pearson’s independence test). For direct data and coefficients, Pearson’s classic correlation was used. With regard to the processed, dichotomic and enumerated data (including the contingency tables), Spearman’s rank correlation was used. The study showed that the tax policy of the analysed municipalities was differentiated and could, under certain conditions, give rise to a positive upward tendency of incomes generated in property tax – which should be seen as an original contribution of work from the authors of this article.