Table 8.

Correlations between the type of municipality and the type of revenue instruments used

Specification		Rural municipality	Urban and rural municipality	Urban municipality	Cities with district rights	χ2	df	p	V
Subjective exemptions from tax and local fees		218 (19.3%)	161 (34.3%)	90 (40.4%)	19 (35.8%)	69.67	3	.000*	.19
Local tax and fee allowances		475 (42.1%)	280 (59.7%)	146 (65.5%)	44 (83%)	90.37	3	.000*	.22
Extensions of the period of payment of local taxes and charges		356 (31.5%)	215 (45.8%)	151 (67.7%)	46 (86.8%)	158.13	3	.000*	.29
Local fees or related arrears divided into instalments	Real property tax	128 (11.3%)	87 (18.6%)	75 (33.6%)	25 (47.2%)	105.26	3	.000*	.24
	Tax on means of transport	56 (5%)	31 (6.6%)	26 (11.7%)	6 (11.3%)	16.49	3	.001*	.09
	Agricultural tax	58 (5.1%)	18 (3.8%)	2 (0.9%)	3 (5.7%)	8.64	3	.035*	.07
	Forest tax	21 (1.9%)	8 (1.7%)	2 (0.9%)	2 (3.8%)	2.28	3	.517	.04
	Marketplace fee	11 (1%)	3 (0.6%)	2 (0.9%)	2 (3.8%)	4.93	3	.177	.05
	Local charge	9 (0.8%)	2 (0.4%)	1 (0.4%)	2 (3.8%)	7.50	3	.057	.06
	Climate fee	8 (0.7%)	2 (0.4%)	0 (0%)	1 (1.9%)	3.34	3	.341	.04
	Advertising fee	7 (0.6%)	2 (0.4%)	0 (0%)	1 (1.9%)	3.29	3	.350	.04
	Dog owners’ fee	8 (0.7%)	3 (0.6%)	0 (0%)	1 (1.9%)	2.81	3	.421	.04

Throughout the text: χ²- Chi- square statistics, df- number of degrees of freedom, p- level of statistical significance (p < .05 is considered to be a statistically significant result; p < .05 – weak relationship, p < .01 – moderate relationship; p < .001 – strong relationship); V- Cramer’s V strength of association (V < .05 weak relationship .05 < V < .15 means moderate relationship; V > .15 means strong relationship).

*statistical results that meet the tests of significance

Source: Authors’ study