Analysis and cartographic presentation of factors impacting tax yield from the charge for the use of building ground

Abstract

Revenue from the charge for the use of building ground as a type of tax is one of the most important sources of tax revenue for local communities in Slovenia. The system of charge for the use of building ground is greatly lacking in uniformity among municipalities in terms of all tax elements. In this paper, municipal ordinances on charges for the use of building ground in 211 municipalities are analysed to identify and empirically examine statutory factors and factors arbitrarily laid down by municipalities that impact tax yield from the charge for the use of building ground. The methods of multiple regression and geographically weighted regression were used to analyse the impact of the selected factors at the national level or the level of local communities. The results of the first study of this kind provide support to local communities, planners and decisionmakers in the sphere of tax policy. The results of the study presented in this paper are also shown on thematic maps, by means of which we analyse the spatial distribution of the factors that impact the tax yield from the charge for the use of building ground. Access to data and a suitable method of representing spatial and other data are two things that greatly influence effective and correct decision-making and communication with stakeholders in the sphere of property taxation.

Keywords

• property taxation
• charge for the use of building ground
• multiple regression
• geographically weighted regression
• thematic maps