Table 9.
Correlations between the type of municipality and the type of non-tax revenue instruments used
| Specification | Rural municipality | Urban and rural municipality | Urban municipality | Cities with district rights | χ2 | df | P | V | |
|---|---|---|---|---|---|---|---|---|---|
| Tenants of community premises released from the obligation to pay rent | Residential premises | 19 (1.7%) | 18 (3.8%) | 7 (3.1%) | 4 (7.5%) | 12.13 | 3 | .007* | .08 |
| Commercial premises | 212 (18.8%) | 150 (32.0%) | 78 (35.0%) | 28 (52.8%) | 69.29 | 3 | .000* | .19 | |
| Lessees of municipal land released from rent | Natural persons | 50 (4.4%) | 53 (11.3%) | 45 (20.2%) | 20 (37.7%) | 119.72 | 3 | .000* | .25 |
| Legal entities and organizational units without legal personality | 40 (3.5%) | 37 (7.9%) | 34 (15.2%) | 21 (39.6%) | 130.48 | 3 | .000* | .26 | |
| Limitation of the fees for using municipal infrastructure | Water supply fee | 10 (0.9%) | 7 (1.5%) | 3 (1.3%) | 2 (3.8%) | 4.36 | 3 | .225 | .04 |
| Waste management fee | 9 (0.8%) | 4 (0.9%) | 2 (0.9%) | 2 (3.8%) | 5.01 | 3 | .171 | .05 | |
| Subsidies on bills | 8 (0.7%) | 4 (0.9%) | 0 (0%) | 2 (3.8%) | 8.32 | 3 | .040* | .07 | |
| Civil law liabilities due to the municipality deferred or divided into instalments | Rents | 86 (7.6%) | 61 (13%) | 62 (27.8%) | 22 (41.5%) | 114.56 | 3 | .000* | .25 |
| Leases | 57 (5%) | 53 (11.3%) | 50 (22.4%) | 20 (37.7%) | 119.04 | 3 | .000* | .25 | |
| Fee for the use of municipal land | 56 (5%) | 43 (9.2%) | 45 (20.2%) | 16 (30.2%) | 89.26 | 3 | .000* | .22 | |
| Exemptions from the obligation to pay fixed fees for kindergartens and public nurseries for residents | Kindergartens | 84 (7.4%) | 70 (14.9%) | 45 (20.2%) | 15 (28.3%) | 55.22 | 3 | .000* | .17 |
| Public nurseries | 69 (6.1%) | 72 (15.4%) | 54 (24.2%) | 33 (62.3%) | 197.96 | 3 | .000* | .33 | |
Source: Authors’ study