A geographic information system for prevention of property tax evasion

YILDIRIM V., Ural H.

PROCEEDINGS OF THE INSTITUTION OF CIVIL ENGINEERS-MUNICIPAL ENGINEER, vol.173, no.1, pp.25-35, 2020 (SCI-Expanded) identifier identifier

  • Publication Type: Article / Article
  • Volume: 173 Issue: 1
  • Publication Date: 2020
  • Doi Number: 10.1680/jmuen.17.00008
  • Journal Name: PROCEEDINGS OF THE INSTITUTION OF CIVIL ENGINEERS-MUNICIPAL ENGINEER
  • Journal Indexes: Science Citation Index Expanded (SCI-EXPANDED), Scopus, Academic Search Premier, PASCAL, Aerospace Database, Agricultural & Environmental Science Database, Applied Science & Technology Source, Aqualine, Aquatic Science & Fisheries Abstracts (ASFA), Communication Abstracts, Compendex, Computer & Applied Sciences, Geobase, ICONDA Bibliographic, INSPEC, Metadex, Pollution Abstracts, Public Affairs Index, Civil Engineering Abstracts
  • Page Numbers: pp.25-35
  • Karadeniz Technical University Affiliated: Yes

Abstract

A significant portion of the municipal income in Turkey comes from property tax. However, the process of registering property and associating it with owners presents significant problems in the calculation and collection of this tax. In the study reported in this paper, a spatial address registration system based on street addresses and using a geographical information system was developed to reduce property-tax evasion. The model was applied on a 1600 ha area that included 10 059 independent households and 7013 land parcels. The annual tax-evasion loss due to non-declaration in the study area was determined. Based on a national total of 20 million households and 57 million land parcels, the study showed that the country's annual property-tax loss was around 2.9 billion Turkish Lira (0.6 pound billion). The proposed model provides an effective solution to minimise this loss.