Set of Fiscal Algorithms for Land-Use Management and Decision-Making in the Territory of a Municipality

摘要

Using current and available information on the land-use outcomes in the municipality, it is possible to independently analyze development tendencies in the territory and promote planned territory development. Tax revenues can with good reason be considered an important fiscal instrument in territory development planning. Application of this instrument in land-use management decision-making may prevent the so-called urban sprawl and reduce the risk of value decrease of inefficiently used infrastructure and environmental resources. The present research focuses on the application of the developed set of fiscal algorithms in land-use management and decision-making at a municipal level. The set of fiscal algorithms has been developed using the methodological framework for land-use efficiency assessment and the cost-benefit analysis method. The main research results have been substantiated having conducted the analysis of performance of municipalities, including the analysis of experience of the City of Riga in real estate data management. The application of the developed set of fiscal algorithms and the introduction of the specific municipal software module allow analyzing the impact of the changes in land-use objectives and their basic values on cadastral value of real estate objects, the amount of real estate tax and municipal budget revenues.