A geographic information system for prevention of property tax evasion

Autor:	Volkan Yildirim, Hazal Ural
Rok vydání:	2020
Předmět:	Property tax Geographic information system Property (philosophy) Public economics business.industry Process (engineering) Local government Information technology business Evasion (ethics) Industrial organization Civil and Structural Engineering
Zdroj:	Proceedings of the Institution of Civil Engineers - Municipal Engineer. 173:25-35
ISSN:	1751-7699 0965-0903
DOI:	10.1680/jmuen.17.00008
Popis:	A significant portion of the municipal income in Turkey comes from property tax. However, the process of registering property and associating it with owners presents significant problems in the calculation and collection of this tax. In the study reported in this paper, a spatial address registration system based on street addresses and using a geographical information system was developed to reduce property-tax evasion. The model was applied on a 1600 ha area that included 10 059 independent households and 7013 land parcels. The annual tax-evasion loss due to non-declaration in the study area was determined. Based on a national total of 20 million households and 57 million land parcels, the study showed that the country's annual property-tax loss was around 2·9 billion Turkish Lira (£0·6 billion). The proposed model provides an effective solution to minimise this loss.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::82f5d448d16a8d9aed5e45fa14a26b71 https://doi.org/10.1680/jmuen.17.00008 Zobrazit plný text záznamu