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.
Revenue from the charge for the use of building ground as a type of tax is one of the most important sources of tax revenue for local communities in Slovenia. The system of charge for the use of ...building ground is greatly lacking in uniformity among municipalities in terms of all tax elements. In this paper, municipal ordinances on charges for the use of building ground in 211 municipalities are analysed to identify and empirically examine statutory factors and factors arbitrarily laid down by municipalities that impact tax yield from the charge for the use of building ground. The methods of multiple regression and geographically weighted regression were used to analyse the impact of the selected factors at the national level or the level of local communities. The results of the first study of this kind provide support to local communities, planners and decisionmakers in the sphere of tax policy. The results of the study presented in this paper are also shown on thematic maps, by means of which we analyse the spatial distribution of the factors that impact the tax yield from the charge for the use of building ground. Access to data and a suitable method of representing spatial and other data are two things that greatly influence effective and correct decision-making and communication with stakeholders in the sphere of property taxation.
Prostorski podatki niso neposredno povezani le s prostorskim načrtovanjem, temveč z urejanjem prostora na splošno in s tem tudi s sistemom obdavčenja nepremičnin. Kakovost prostorskih podatkov vpliva ...na učinkovitost sistema obdavčenja nepremičnin, njegovo izdatnost, pravičnost in racionalnost. V članku je opredeljen metodološki pristop k analizi kakovosti prostorskih podatkovnih nizov zbirk podatkov, ki jih občine upravljajo za odmero nadomestila za uporabo stavbnega zemljišča. Za analizo kakovosti podatkov sta za raziskavo opredeljena in uporabljena prilagojena Jaccardov in Czekanowskijev koeficient, ki sta uporabna, kadar so razlike med primerjanima podatkoma manjše od 5 %. S tema koeficientoma se ugotovi raven ujemanja površin stavb in nezazidanega stavbnega zemljišča iz občinskih zbirk podatkov za odmero nadomestila za uporabo stavbnega zemljišča in iz registra nepremičnin. Na podlagi analize popolnosti, logične usklajenosti in tematske natančnosti občinskih zbirk podatkov za odmero nadomestila za uporabo stavbnega zemljišča je izvedena posodobitev občinskih zbirk podatkov. Analizirane so spremembe v občinski zbirki podatkov po posodobitvi, in sicer glede števila zavezancev za plačilo nadomestila za uporabo stavbnega zemljišča in odmere nadomestila za uporabo stavbnega zemljišča. Rezultati prve tovrstne raziskave so dobljeni na manjšem vzorcu, vendar je metodologija uporabna tudi za izvedbo analize na večjem vzorcu oziroma v vseh občinah v Sloveniji. Poleg tega je lahko v podporo strokovnjakom na občinah, prostorskim načrtovalcem in odločevalcem na področju davčne politike.
Sports facilities are built objects and outdoor surfaces in the built environment, with significant impacts and effects on society, economy and environment. High-quality sports facilities, their ...proper spatial distribution and accessibility are important factors in the development of sport and sports-related activities and influence the quality of life. Data on sports facilities and their spatial distribution are a measure for the quality of sports areas. They represent the basis for strategies for the development of sports facilities on local and national levels, their placement in the built environment, and support the development of other sports-related activities. This article highlights the definition of a sports facility and its importance to the built environment and society. The survey includes an analysis of spatial and other databases on sports facilities in Slovenia and an assessment of their quality. A variety of methods and procedures was used to merge and complement the existing databases of sports facilities. Indoor and outdoor sports facilities in individual municipalities are also presented.
Sports facilities are built objects and outdoor surfaces in the built environment, with significant impacts and effects on society, economy and environment. High-quality sports facilities, their ...proper spatial distribution and accessibility are important factors in the development of sport and sports-related activities and influence the quality of life. Data on sports facilities and their spatial distribution are a measure for the quality of sports areas. They represent the basis for strategies for the development of sports facilities on local and national levels, their placement in the built environment, and support the development of other sports-related activities. This article highlights the definition of a sports facility and its importance to the built environment and society. The survey includes an analysis of spatial and other databases on sports facilities in Slovenia and an assessment of their quality. A variety of methods and procedures was used to merge and complement the existing databases of sports facilities. The article presents spatial and other analyses and thematic maps of sports facilities by municipalities and statistical regions. It also presents a correlation between the funds Slovenia invested in sports facilities, and the development coefficient of municipalities. Indoor and outdoor sports facilities in individual municipalities are also presented.
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