Table 10.
Correlations between the size of a municipality, its current revenues per capita and the expenditures on counteracting COVID-19 using non-tax revenue instruments (the Kendall tau correlation analysis)
| Specification | Population | Current revenues per capita | Loss of revenue due to exemptions/allowances granted | Expenditures on actions related to COVID-19 | |
|---|---|---|---|---|---|
| Tenants of community premises released from the obligation to pay rent | Residential premises | .04* | −.01 | .06** | .03 |
| Commercial premises | .21*** | .06** | .14*** | .16*** | |
| Lessees of municipal land released from rent | Natural persons | .19*** | .08*** | .19*** | .16*** |
| Legal entities and organizational units without legal personality | .19*** | .06** | .20*** | .15*** | |
| Fees for using municipal infrastructure lowered | Water supply fee | .03 | −.03 | .05* | .03 |
| Waste management fee | .07** | .01 | .01 | .04 | |
| Subsidies on bills | .04 | .02 | .01 | .02 | |
| Civil law liabilities due to the municipality deferred or divided into instalments | Rents | .19*** | .05* | .16*** | .15*** |
| Leases | .19*** | .07** | .17*** | .16*** | |
| Fee for the use of municipal land | .19*** | .08*** | .15*** | .15*** | |
| Exemptions from the obligation to pay fixed fees for kindergartens and public nurseries for residents | Kindergartens | .17*** | .07** | .11*** | .14*** |
| Public nurseries | .28*** | .11*** | .19*** | .23*** | |
*p < .05; **p < .01; ***p < .001
Source: Authors’ study