Assessment of Land and Real Estate: Prospects for Development Using GIS
01 Jan 2022-
TL;DR: In this paper , the theoretical and practical provisions of the methodology for evaluating land plots and real estate in Ukraine are summarized, and the advantages of the transition to land plot assessment along with improvements in the quality of the tax base are substantiated.
Abstract: SUMMARY The theoretical and practical provisions of the methodology for evaluating land plots and real estate in Ukraine are summarized. Problematic aspects of assessment activities in modern conditions are revealed in view of the regulatory and legislative framework. The advantages of the transition to land plot assessment along with improvements in the quality of the tax base are substantiated. An analysis of methodological and methodical approaches to taxation of land plots and real estate existing in the world tax systems was carried out. The main groups of real estate taxation systems and land plots in their composition according to the method of establishing the tax base are defined. The possibility of using a new methodology for evaluating land plots and real estate is substantiated. The results of the study can regulate professional appraisal activities, and eliminate shortcomings and gaps in the establishment and functioning of the appraisal institute in the land market.
Citations
More filters
TL;DR: In this article , the authors proposed to classify them at the legislative level in terms of levels of sensitivity, methods of use, access regulations, and to define lists of sensitive information and ways of displaying it.
Abstract: The goal of the scientific work was to justify the need during the war in Ukraine to find a balance in the issue of limiting access to sensitive in terms of state and public security open data in the State Land Cadastre system to ensure the interests of national security and public interests. Information of interest to the aggressor should become inaccessible. This data selection should be made by the military and the Security Service and should not be publicly displayed. On the other hand – the rest of the information should be used by specialists in the field of geodesy and land management, construction and architecture, local self-government bodies with a certain number of persons with access to data. The author's proposal is also that access to data, including open data, should be regulated and authorized. So it is proposed to classify them at the legislative level in terms of levels of sensitivity, methods of use, access regulations, and to define lists of sensitive information and ways of displaying it. The need to change the attitude towards information resources as free resources and transfer information to the status of an intangible asset with licensed access (analogue – software) was noted, because the introduction of information into economic circulation will cause the growth of the economy. It is proposed that upon the end of martial law, the restrictions that were in force under these conditions should be reviewed, amendments to the legislation should be introduced into the regulations of the State Land Cadastre, and the composition, content, and distribution capacity of the cartographic base of the Public Cadastre Map should be updated.
1 citations