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08-08: Using ICT for Improving Property Tax Collection
The remote sensing implication in the property mass valuation GIS in Serbia
Republic Geodetic Authority, Serbia
The reform of the cadastral system in Serbia was carried out under the Real Estate Cadastre and Registration Project in Serbia, in the period from 2004 to 2012, with the financial support from the World Bank loan. The Real Estate Cadastre was established – a modern system of property and property rights records. Support for the development of the property market and fiscal mobilization of funds through more efficient and equitable application of the property tax, based on reliable property records, is one of the significant results achieved under the project.This paper describes the methodological procedure for property valuation improvement through the application of the remote sensing in the mass valuation GIS, which provides for flexibility, allowing iterative modification for the purpose of improving the valuation procedure. Primary and secondary objective of the study was to provide methodological procedure for property mass valuation that can be repeated through several iterations to improve the existing methodologies for the collection of attribute data on properties in the GIS environment, using remote sensing and GIS technologies as the primary tools in the procedure for determining the property market value for the purposes of the taxation system of Serbia.
The Role of ICT in delivering Revenue Collection in Developing Countries: The Tanzanian Experience
1African Tax Institute, University of Pretoria, South Africa; 2World Bank; 3Consultant; 4African Tax Institute, University of Pretoria, South Africa
Globally local governments are under pressure to deliver basic services to their citizens. To fund amenities such as clean drinking water, waste management, adequate power supply and healthcare, sub-national/city administrations are under financial stress. The development of an integrated revenue collection system provides the necessary platform to support municipal administration to more efficiently collect own source revenue and to assist the decision making process through improved data collection, visual data representation, sophisticated reports and analytical metrics. Utilizing a case study approach this paper will demonstrate how the use of ICT through an integrated Local Government Revenue Collection Information System (LGRCIS) improved local government revenue collection, with initial promising results in selected secondary cities in Tanzania.
Land Management For Improved Dispute Resolution And Property Tax Revenue For Local Governments: Evidence From Somalia
Land management is tied to a range of economic, social and environmental outcomes, particularly in rapidly urbanizing regions. This is the case in Somaliland and Puntland where urban growth is occurring, raising property values, creating opportunities for improved local revenue generation but also causing land-related conflicts, particularly between pastoralists and urban dwellers due to the urban sprawl and its ensuing grabbing of undeveloped land. UN-Habitat, in collaboration with four UN entities operating under the auspices of the United Nations Joint Programme on Local Governance and Decentralised Service Delivery in Somalia (JPLG), are working to strengthen local governance as well as ensure transparent, accountable and efficient local service delivery in Somalia. UN-Habitat's work includes building the capacity of local governments to improve land management and land dispute resolution systems, implementation of a GIS-based cadastre system, and support for improved property tax collection. UN-Habitat also provides technical assistance relating to public financial management and tax collection to Somaliland and Puntland, which has also been extended to Mogadishu. Local government capacity building is paired with legislative support through creation of a local governance finance policy and legal analysis of land governance in Somaliland and Puntland.
Mass Valuation in a Developing Country: The Case of Chitungwiza Town in Zimbabwe
Independent Consultant, Zimbabwe
The main rationale behind mass valuation or rating valuation in Zimbabwe is updating property value databases for local authorities and to maximise tax revenue collection from the property owners within a local authority’s jurisdiction, as stipulated in the country’s relevant statutes.
In Zimbabwe mass valuation is regulated by a number of legislations. The main ones are the Urban Councils Act Chapter 29:15 which outlines the procedure as well as methodology of mass valuation, the Regional Town and Country Planning Act 29:12, which is the primary law governing physical planning issues, the Land Survey Act 20:12, which is administered by the Department of the Surveyor General and provides the legislation relating to the survey of land including providing cadastral information for the preparation of diagrams. Finally, the Deeds Registries Act 20:05 caters for registration of property rights. The paper draws from a recent mass valuation assignment that was conducted by the author in Chitungwiza. The paper shall dwell on the methodology followed in conducting the mass valuation, the challenges and frustrations and the benefits of such an exercise against all odds. The challenges include outdated local plans with the resultant informal and illegal properties.