Uporabnost zbirk prostorskih podatkov in njihove kartografske upodobitve za potrebe obdavčitve nepremičnin : doktorska disertacija

Starček, Simon (author), Petrovič, Dušan (mentor), Cirman, Andreja (comentor)

V doktorski disertaciji obravnavamo prostorske podatke, povezane z obdavčitvijo nepremičnin, in njihove kartografske prikaze, namenjene vsem v proces obdavčitve nepremičnin vključene deležnike, od laične javnost do pripravljavcev politik in strokovnih podlag ter odločevalcev. Obravnavana je obdavčitev nepremičnin v skladu z lastnim metodološkim pristopom, temelječim na proučevanju lastnosti sistema obdavčitve nepremičnin, upoštevajoč načela sodobnega davčnega sistema ter ustavna načela. Na podlagi tega je po osnovnih davčnih elementih podrobneje analiziran sistem obdavčitve nepremičnin v nekaterih državah sveta in v Sloveniji, s poudarkom na analizi nadomestila za uporabo stavbnega zemljišča in davka na nepremičnine glede na določila Zakona o davku na nepremičnine (2013). V skladu z oblikovanim metodološkim pristopom je izvedena analiza kakovosti registra nepremičnin kot osnovnega vira prostorskih podatkov za obdavčenje nepremičnin po vseh elementih kakovosti, kot jih opredeljuje mednarodni, evropski in slovenski standard SIST EN ISO 19157:2015. V okviru analize kakovosti registra nepremičnin so identificirana ključna tveganja kršitve načel sodobnega davčnega sistema in ustavnih načel. Rezultati analiz so podprti s kartografskimi prikazi za lažjo zaznavo in kakovostnejšo interpretacijo stanja kakovosti podatkov. Proučeni so odloki vseh občin o nadomestilu za uporabo stavbnega zemljišča ter viri podatkov za upravljanje sistema nadomestila za uporabo stavbnega zemljišča. Na podlagi tega je izvedena multipla regresijska analiza dejavnikov vpliva na davčni izplen nadomestila za uporabo stavbnega zemljišča ter s pomočjo geografske obtežene regresije in kartografskih prikazov rezultatov tudi lokalne značilnosti dejavnikov vpliva. Razvit je lasten metodološki pristop za izvedbo analize problema nezveznosti davčnih osnov istovrstnih nepremičnin na mejah vrednostnih con oziroma območij plačevanja nadomestila za uporabo stavbnega zemljišča, podprtih s kartografskimi prikazi.

• Language: Slovenian
• Keywords: grajeno okolje, gradbeništvo, disertacije, kartografski prikaz, davek na nepremičnine, nadomestilo za uporabo stavbnega zemljišča, kartografija, kakovost prostorskih podatkov, multipla regresija, geografsko obtežena regresija
• Work type: Doctoral dissertation
• Typology: 2.08 - Doctoral Dissertation
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Publisher: [S. Starček]
• Year: 2017
• PID: 20.500.12556/RUL-99246
• UDC: 004.65:711.528.9:336.22:332.21(043)
• COBISS.SI-ID: 8239201
• Publication date in RUL: 09.01.2018

Licences

• License: CC BY-NC 4.0, Creative Commons Attribution-NonCommercial 4.0 International
• Link: http://creativecommons.org/licenses/by-nc/4.0/
• Description: A creative commons license that bans commercial use, but the users don’t have to license their derivative works on the same terms.
• Licensing start date: 09.01.2018

Secondary language

• Language: English
• Title: Utilization of spatial data sets and their cartographic visualization for the purpose of real properties taxation : doctoral thesis

Abstract

The present PhD thesis discusses spatial data related to property taxation as well as their cartographic representations, which are designated for all participants in the process of property taxation, namely, lay public, policies and professional grounds planners and decision makers. The field of property taxation is discussed according to our own methodological approach based on the research of the properties of the taxation system and considering the demands of the contemporary property taxation system and the constitution principles. Based on the above-mentioned the property taxation system in some countries of the world and in Slovenia has been studied in detail with the emphasis on the analysis of the charge for use of the building ground and property taxation as in compliance with The Real Property Tax Act (2013). According to our designed methodological approach, an analysis of quality of the Real Property Register has been conducted with regard to all elements of quality as defined by the international, European and Slovenian standard SIST EN ISO 19157:2015. The analysis of the quality of the Real Property Register identifies key risks for violating the contemporary taxation system and the constitutional principles. The results of the analyses are supported with a cartographic representation for better perception and interpretation of the data quality. All municipalities% decrees with regard to the charge for the use of building ground as well as the data sources for the charge system management were studied. A multiple regression analysis was conducted to determine the influence of factors on the yield of the charge for the use of building ground. By the geographically weighted regression and the cartographic representation of the results the local properties of influence factors have been outlined. We developed our own methodological approach to analyse the problem of the discontinuity of base taxes for the same kind of property at neighbouring value zones borders and the zones of payment of charge for the use of building ground respectively.

• Keywords: building environment, civil engineering, thesis, cartographic presentation, property tax, the charge for the use of building ground, cartography, spatial data quality, Multiple Regression, Geographically Weighted Regression