Search Results (45)

Property taxation serves as a critical instrument for fiscal efficiency and equitable distribution, yet implementation faces significant challenges including valuation inaccuracies, insufficient administrative capacity, and diminished public trust. Indonesia’s Land and Building Tax (PBB-P2) utilizes the Sales Value of Taxable Objects (NJOP) as an administrative proxy for market value, which frequently deviates from actual land prices. These disparities create horizontal inequities, diminish local revenue potential, and generate taxpayer resistance, especially in decentralized regions with constrained technical resources. This research presents the Spatially Adaptive Land Value Determination (SALAD) model as a comprehensive framework for enhancing property tax governance and modernizing fiscal cadastre systems. Unlike conventional mass appraisal methods, SALAD integrates spatial zoning, assessment ratio analysis, land-use characteristics, and the Index of Developing Villages (IDM) with socio-economic indicators including purchasing power and community fiscal behavior. The model incorporates structured social validation to improve public acceptance. Field validation in Lebak Regency employed mixed-methods design with surveys of 75 respondents across 20 villages and interviews with village heads and tax officials. Results demonstrate that transparency, fairness, and visible public benefits are essential for community support. Validation indices vary significantly by IDM category (ANOVA: F = 4.23, p = 0.03 for economic; F = 3.81, p = 0.04 for institutional), confirming that the SALAD model’s adaptive mechanism is empirically grounded. Full article

Carbon taxes and credits (CT&C) accelerate global deployment of carbon capture, utilization and storage (CCUS) technologies to enable energy transition. This study investigates the economic performance and resilience of floating gas-to-wire with CCUS (f-GTW-CCUS), deployed at the wellhead of stranded CO₂-rich offshore oil and gas reservoirs. The f-GTW-CCUS platform integrates a natural gas combined cycle power plant with monoethanolamine post-combustion capture (PCC-MEA), producing low-carbon electricity (23 kgCO_2e/MWh, competitive with renewables) while monetizing captured CO₂ via enhanced oil recovery (EOR). The mass and energy balance data from the proposed process configuration were obtained in the literature. Critically, f-GTW-CCUS operates on wellhead-sourced in situ-associated gas, eliminating exposure to volatile natural gas markets, and achieves a levelized cost of electricity (LCOE) of USD 67.15/MWh. Monte Carlo analysis (10,000 Gaussian iterations, 30-year lifetime, 10% discount rate, three CT&C scenarios, namely, low/medium/high) is used to quantify economic feasibility across three stochastic variables: oil, natural gas, and electricity prices, starting in the 5th year. The results demonstrate the following: (1) Case A (f-GTW without CCUS) remains economically infeasible (NPV < 0) under all price volatility scenarios due to insufficient electricity-only revenue and carbon taxation penalties; (2) Case B (f-GTW-CCUS with immediate CCUS deployment) maintains positive NPV across all scenarios, with EOR monetization contributing 43% of total revenue; (3) the critical CCUS deployment-delay threshold is 6 years under high carbon taxation, extending to 10 years when carbon credits are included. Gate-to-gate environmental assessment (carbon intensity, water footprint, land transformation) shows f-GTW-CCUS superiority versus alternative power systems, with minimal water–land nexuses due to offshore desalination. An empirical consistency assessment based on the 2026 geopolitical energy crisis demonstrates the structural resilience of the f-GTW-CCUS plant: the wellhead sourcing provides resilience to global natural gas price shocks, while the concurrent crude price escalation amplifies EOR revenues by 43–57%, improving project feasibility during commodity disruptions. These findings position f-GTW-CCUS as a critical decarbonization pathway for O&G producers exploiting stranded gas reserves. The technology combines carbon intensity reduction with economic resilience under volatile energy market conditions and mandatory climate policies. Full article

Research on the characteristics and functions of ancient Juntun (military tillage) has paid limited attention to the distribution patterns and influencing factors of Juntun in specific regions. This study employs a comprehensive approach integrating GIS technology and the multi-scale geographically weighted regression (MGWR) model to quantitatively analyze the spatial distribution characteristics and influencing factors of Ming Dynasty Juntun in Fujian. The study reveals that Juntun were primarily located in flat areas near water systems, while exhibiting a U-shaped distribution pattern away from garrison forts, reflecting a synergy between agricultural foundations and military defense. MGWR analysis further indicates that fiscal and taxation factors had a stronger influence on their distribution than arable land resources, highlighting their non-purely agriculturally driven nature. This research provides a quantitative basis for understanding the organizational logic and spatial strategy of ancient military settlements, offering valuable insights for the conservation and study of military heritage. Full article

Urban expansion has a profound impact on both society and the environment. In this study, VOSviewer 1.6.16 and CiteSpace 6.3.R1 were used to conduct a bibliometric analysis of 2987 articles published during the period of 1992–2022 from the Web of Science database in order to identify the research hotspots and trends of urban expansion and its driving factors. The number of articles significantly increased during the period of 1992–2022. The spatiotemporal characteristics and driving forces of urban expansion, urban growth models and simulations, and the impacts of urban expansion were the main research topics. The rate of urban expansion showed regional differences. Socioeconomic factors, political and institutional factors, natural factors, path effects, and proximity effects were the main driving factors. Urban expansion promoted economic growth, occupied cultivated land, and affected ecological environments. Big data and deep learning techniques were recently applied due to advancements in information techniques. With the increasing awareness of environmental protection, the number of studies on environmental impacts and spatial planning regulations has increased. Some political and institutional factors, such as subsidies, taxation, spatial planning, new development strategies, regulation policies, and economic industries, had controversial or unknown impacts. Further research on these factors and their mechanisms is needed. A limitation of this study is that articles which were not indexed, were not included in bibliometric analysis. Further studies can review these articles and conduct comparative research to capture the diversity. Full article

Research on the semantic approach to different land use classes is considered an important aspect of overcoming challenges related to proper land management. This research has direct implications for sustainable land management. The aim of this study is to introduce a new land use class in the Polish cadastre based on land use registration systems that function in other European countries. To achieve this, the existing land use registration systems in selected European countries were analyzed. The criterion for including land in the new class will be its actual use. The proposed new land use class may be a highly promising solution for the clear identification of areas with a special functional nature. By proposing the introduction of this new class, authors highlights the areas that, under the current land use registration system, are not clearly identified within the broadly understood categories of built-up and urbanized land. The research findings may also serve as a practical guideline for local authorities responsible for land administration and property taxation. Moreover, accurate land use classification is essential for sustainable land management, as it enables better planning and resource allocation. Improved clarity in land categorization supports environmental protection and balanced development, contributing to long-term sustainability goals. Full article

After the fall of communism, Romania embarked on a comprehensive land restitution process through Law No. 18/1991, aiming to re-establish private ownership rights, particularly for agricultural and forestry lands. Divergent historical legacies across regions have resulted in heterogeneous land administration systems, contributing to inconsistencies, overlapping claims, and prolonged legal disputes. To address these challenges, the Romanian government introduced the National Cadastre and Land Registration Program, which promotes systematic property registration across the country. Keeping in mind the fact that there is no integrated study that analyses national challenges from multiple dimensions such as history, law, institutions, technology, and socioeconomics and proposes systematic optimization strategies, this article provides a critical analysis of the legal and institutional framework governing land restitution and cadastral reform, highlighting the influence of historical administrative structures and the adoption of modern geospatial technologies such as Geographic Information Systems (GISs) and Unmanned Aerial Vehicles (UAVs). By adopting a qualitative and document-based research approach, focusing on the analysis of legislative frameworks, institutional procedures, and technical instruments used in systematic land registration in Romania, this study emphasizes the benefits of systematic registration, including increased legal certainty, investment stimulation, improved access to credit, and better planning and taxation. Despite progress, implementation remains uneven, hindered by documentation gaps, institutional capacity limitations, and administrative obstacles. Recent legislative adjustments and the integration of advanced geospatial tools aim to improve data quality and accelerate the registration process. Ultimately, the integration of legal, institutional, and geospatial components is essential for achieving transparent and accountable land governance, efficient resource management, and sustainable rural development in Romania. Full article

The Hellenic Cadastre, which is expected to be fully operational by the end of 2025, represents a major modernization step in Greece’s technical and legal documentation of property rights as the successor to the country’s land registry system. It will also constitute a land administration system, since it will encompass not only property rights but also restrictions and regulations in the context of RRR. A significant technical but also legal challenge inherent to this system pertains to the resolution of deviations between surfaces calculated prior to 1990 based on older geodetic reference systems and recalculated today using the current Greek Geodetic Reference System, GGRS87. Deviations that arise from geodetic transformations between older and modern projected reference systems are compounded by limitations inherent in historical surveying techniques and in the geodetic infrastructure that was available at the time. To address this issue, we introduce the Local Area Distortion Factor (LADF), a novel metric factor designed to adjust and harmonize property areas across different geodetic systems. This real-world case study offers a practical illustration of the application of LADF, demonstrating its capacity to enhance the precision of cadastral records while preserving interpretability for both experts and non-experts. LADF can also be used to improve land adjustment processes during the implementation of urban plans, property valuation, taxation, and notary acts that are in different reference systems. Full article

Land mobility, particularly in the agricultural sector, is a critical factor for rural development and the maintenance of the supply chain. In the EU, the dominant form of agricultural land mobility is succession. This study examines the impact of formal and informal institutional factors on land mobility and the development of the agricultural sector in Greece, emphasizing their role in shaping succession and land mobility processes. This research introduces an innovative approach by analyzing both formal (legislation, EU policies, taxation) and informal (cultural ties, family traditions) institutional factors that influence land mobility. Within this framework, this study explores the attitudes, perceptions, and behaviors of farmers, acknowledging that the institutional environment—shaped by both official regulations and informal norms, often expressed by the family head—may influence younger family members to adopt similar behaviors and practices. It also highlights the impact of ineffective and underdeveloped formal and informal institutions, providing policymakers and young people seeking to engage in agriculture with a valuable guide. The methodology is based on qualitative research, using semi-structured interviews with 21 members of farming families to capture views, perceptions, and experiences related to land mobility. The findings highlight several major barriers, including fragmented land ownership, emotional attachment to inherited land, bureaucratic obstacles, and high tax burdens. At the same time, shifting attitudes among younger generations are evident, as they adopt a more entrepreneurial mindset in land management. The results point to an urgent need for institutional reforms, such as completing the land registry, simplifying land transfer procedures, and promoting land consolidation policies. Overall, this exploratory study underscores the need for increased research attention to the formal and informal institutional elements that influence rural economic and structural development through land mobility, providing important insights for policies aimed to enhance land mobility and ensure the sustainable development of the agricultural sector. Furthermore, it provides valuable input for understanding and addressing challenges such as family traditions, emotional attachments to inherited land, and land mobility. Full article

In the current conditions of development of the country’s market economy, the methodological support for cadastral land valuation requires effective modernization and improvement of the existing mechanisms for determining cadastral value for a fair distribution of land tax among landowners. In this regard, the aim of the study was to develop a methodology for taking into account the qualitative state of soils in the cadastral valuation of agricultural lands in the conditions of an active land market, as well as to modernize the method for taking into account the quality of soils within the framework of the income approach in the conditions of a depressed land market. The study was conducted based on a set of scientific methods: the analytical method was used to conduct an analysis of the scientific review of the problem area and to substantiate the relevance of the study, a cycle of laboratory experiments was conducted using mechanical and chemical analyses, the construction of thematic maps was carried out using the dispersion method, the regression modeling method was used to determine the cadastral value of garden plots, and the land rent capitalization method was used to calculate the cadastral value of agricultural land. Research results were as follows: Methodological recommendations were provided for taking into account the quality of soils in the form of an integral indicator of physical and chemical properties in the model for calculating the specific indicator of cadastral value (SICV) of garden and vegetable lands in the conditions of an active land market. The method of accounting for the qualitative state of soil fertility in the form of a weighted quality score of an agricultural land plot was modernized when determining the specific gross income within the framework of the land rent capitalization method used to calculate the SICV. Based on field work and laboratory experiments, current indicators of soil fertility status were obtained, and soil quality scores for Saint Petersburg were calculated. The possibility of using an integral indicator (soil quality score) as a cost factor instead of a large number of fertility status indicators was proven. Also, models for calculating the SICV of garden and vegetable plots were built for the conditions of an active land market, according to which the cadastral value of land plots in Saint Petersburg was calculated for subsequent land taxation. For agricultural lands, using the example of a land plot of a high-commodity agricultural enterprise (Leningrad Region), the cadastral value was also calculated using the proposed income approach method. The scientific significance of the study lies in the improvement of the methodological foundations of cadastral valuation, as well as the technology of taking into account the quality of soils when calculating the cadastral value. The practical significance of the study lies in the applicability of the results of soil quality assessment and models for calculating the SICV for land taxation; individual market valuation for lending, purchase, and sale; lease of agricultural land; and allocation of land plots on account of a land share. In the area of developing a set of melioration measures on agricultural lands, including the development and implementation of agricultural technologies and technical means to improve soil fertility, the results of laboratory studies to determine the physical and chemical properties of soils can be used. The obtained soil quality scores for Saint Petersburg are also applicable to identifying unused and degraded lands for their transfer to other types of use. Full article

Hydrogen is a crucial energy carrier for the Clean Energy Sustainable Development Goals and the just transition to low/zero-carbon energy. As a top CO₂-emitting country, hydrogen (especially green hydrogen) production in South Africa has gained momentum due to the availability of resources, such as solar energy, land, wind energy, platinum group metals (as catalysts for electrolysers), and water. However, the demand for green hydrogen in South Africa is insignificant, which implies that the majority of the production must be exported. Despite the positive developments, there are unclear matters, such as dependence on the national electricity grid for green hydrogen production and the cost of transporting it to Asian and European markets. Hence, this study aims to explore opportunities for economic expansion for sustainable production, transportation, storage, and utilisation of green hydrogen produced in South Africa. This paper uses a thematic literature review methodology. The key findings are that the available renewable energy sources, incentivizing the green economy, carbon taxation, and increasing the demand for green hydrogen in South Africa and Africa could decrease the cost of hydrogen from 3.54 to 1.40 €/kgH₂ and thus stimulate its production, usage, and export. The appeal of green hydrogen lies in diversifying products to green hydrogen as an energy carrier, clean electricity, synthetic fuels, green ammonia and methanol, green fertilizers, and green steel production with the principal purpose of significant energy decarbonisation and economic and foreign earnings. These findings are expected to drive the African hydrogen revolution in agreement with the AU 2063 agenda. Full article

Land taxation, mainly the Land and Building Tax (LBT), is a critical revenue source for local governments in Indonesia, yet its contribution remains suboptimal due to inefficiencies in assessment and administration. This study focuses on the Lebak Regency to optimize the Sales Value of Taxable Objects (SVTO) assessment, a key determinant of LBT revenue. Using spatial analysis, Land Value Zones (LVZ), and socio-economic data, the research evaluates assessment ratios to identify discrepancies between SVTO and market values. Adjustments to SVTO are proposed based on spatial patterns, such as land use and infrastructure, and the Index of Developing Villages (IDV). Findings reveal significant disparities between assessed and market values, with assessment ratios ranging from 1% to 267%. Simulations indicate potential LBT revenue of IDR 224.7 billion under full compliance, compared to IDR 44.22 billion, the 2024 target. Adjustments based on spatial patterns from land use planning and village development indices enhance equity and accuracy in tax assessments, optimizing local revenues. Despite these improvements, the study’s limitations lie in the lack of community validation for the proposed methodology, which is essential to confirm its practicality and acceptance. Future research should address this gap and explore household-level dynamics, including tax affordability and spending patterns, to enhance policy inclusivity and align taxation systems with local socio-economic realities. Full article

New York State (NYS) passed the Marijuana Regulation and Taxation Act (MRTA) in March of 2021 to legalize adult-use recreational cannabis that allows for its distribution, retail sale, and on-site consumption in licensed businesses. While the state (NYS) has imposed some spatial constraints on the dispensaries’ locations, it is unclear what the current spatial patterns of those dispensaries are and how they impact neighborhoods. This research explores how recreational cannabis relates spatially to neighborhood characteristics using New York City as a case study. We identified how cannabis stores are spatially correlated with neighborhood attributes, including socio-demographic and land use characteristics. Our results from the compliance check showed that the highest noncompliance rate existed in block groups where dispensaries were located in relation to schools. The results from the spatial statistics suggest that dispensaries tended to be located near adult businesses that are not considered in existing buffering requirements. Our research allows policymakers to better understand the social and spatial impacts of recreational cannabis distribution to minimize negative effects on residential areas, schools, and other sensitive locations. Full article

Sprawling land development patterns have exacerbated ecological degradation, social fragmentation, and public health problems. Perverse incentives arise from the ability to privatize collectively created value in land rents and socialize ecological costs. Land value taxation (LVT) has been shown to encourage urban infill development by reducing or eliminating rent-seeking behavior in land markets. However, despite its purported benefits, this tax reform is value monistic in its definition of optimal land use and, therefore, does little to address the lack of non-market information to inform land use decisions. We propose an ecological-impact-weighted land value taxation policy (ELVT) which incorporates the ecological footprint of land use into one’s land value tax burden. We test both proposed policies (LVT and ELVT) relative to a “status quo” (SQ) property tax scheme, utilizing a conceptual spatially explicit agent-based model of land use behaviors and housing development. Our findings suggest that both tax interventions can increase the capital intensity and decrease the land intensity of housing development. Furthermore, both tax interventions can lead to a net profit loss for speculators and a decrease in the average housing unit price. The ELVT scheme is shown to significantly increase urban nature provisions and dampen the loss of ecological value across a region. Full article

Concerning the dependence of land taxation on the cadastral or market value of lands in developed and developing countries, the role of land resources in the system of socio-economic development is quite high. World studies show the presence of methodological problems related, among other things, to the composition of price-forming factors of mass assessment. In relation to garden and vegetable garden lands, the issue of taking into account factors related to the immediate environment and soil quality is especially relevant, which is associated with the social justice of land taxation. The current paper aims to determine the influence of factors of the immediate environment and soil fertility on the cadastral value of the lands under consideration by determining which methodological apparatus has been built. Modeling of the specific indicator of cadastral value (SICV) of land plots is performed on the example of five gardening and vegetable gardening partnerships of the Belgorod district, where 79% of the territory is occupied by agricultural lands, which are quite diverse in soil composition, relief, and other studied factors. A linear model of dependence between local factors and the UPCS is proved. The reliability of the model is confirmed by testing for homoscedasticity, autocorrelation, and statistical significance of factors. The results of determining the cadastral value demonstrated an average change of 10%. Full article

Measuring the impact of land use regulation on the land market involves identifying and classifying relevant impact factors related to the land market. The objective of this study was to identify land market impact factors in the context of the introduction of land use regulation in Nepal. Through a combination of desktop review and the incorporation of stakeholder perspectives, the paper presents a new approach for determining land market impact factors due to land use regulation where both generic and country issues are considered. A desktop review was carried out to identify a preliminary set of impact factors, which were reclassified through intuitive analysis based on the degree of thematic closeness. Perspective-based impact factors were identified through the qualitative analysis of primary data collected through semi-structured interviews with the Nepalese land market stakeholders. These independently derived impact factors were compared with the desktop literature review impact factors, resulting in 14 land market impact factors across four dimensions, including transaction cost, valuation, mortgage availability, taxation, and compensation across the economic dimension; lot size, subdivision restrictions, and coordination across the institutional dimension; awareness, expectation, and proximity across the social dimension; and risk reduction, quality of residential land, and suitability of zoning classification across the environmental dimension. There was significant overlap and commonality across factors identified from both the literature review and semi-structured interviews. The land market impact factors determined in this study may be adapted and generalized across other countries and could be utilized to better understand the impacts of land policy decisions on urban planning and development. Further research is recommended on the process to operationalize the use of these factors to quantify the impact of land use regulation on different land markets. Full article