Urbani izziv Volume 30, No. 1, June 2019
: 87-99
(Articles)
UDK: 528.4:336.226.212.1
doi: 10.5379/urbani-izziv-en-2019-30-01-002
Author
Simon STARČEK
Ig
simon.starcek@gmail.com
Maruška ŠUBIC KOVAČ
University of Ljubljana, Faculty of Civil and Geodetic Engineering, Ljubljana, Slovenia
maruska.subic-kovac@fgg.uni-lj.si
Title
Spatial data quality impacts on the efficiency of the
property tax system: The case of construction land fees
Abstract
Spatial data are directly linked to spatial planning, and to
spatial management in general, including the property tax
system. Spatial data quality impacts the efficiency of the
property tax system, as well as its equity and reasonability.
This article presents a methodological approach to analysing
the quality of spatial databases managed by municipalities
for assessing construction land fees. Adjusted Jaccard
and Czekanowski indices were defined and applied for
data quality analysis because they are applicable in cases
in which differences between the data compared amount
to less than 5%. The indices were used to establish the
level of matching for areas of buildings and the unbuilt
construction land in the municipal construction land fee
assessment databases and in the real estate register. Based
on an analysis of the completeness, logical consistency,
and thematic accuracy of municipal construction land fee
assessment databases, municipal databases were updated.
Modifications to the municipal databases were analysed
following updating in terms of the number of persons
subject to construction land fee payment and the construction
land fee amount payable. The results of the first
study of this type have been obtained on a small sample,
but the methodology is also applicable for analysis on a
large sample or in all Slovenian municipalities. As such,
the analysis may be of help to experts at municipal offices,
spatial planners, and decision-makers in taxation policies.
Key Words
spatial management, spatial planning, spatial data quality, property tax