scholarly journals TAX TREATMENT OF LAND RESOURCES

2021 ◽  
Author(s):  
Pavlina Ivanova ◽  

Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.

Author(s):  
B. J. K. Chand

Abstract. In lieu of advancement in human civilization from nomadic age to quest for welfare capitalism in recent days, land resources have been one of the most sought after assets for subsequent socio-economic development. The concept of land, once only geo-political has evolved to be interdisciplinary with developmental and managerial aspects in regional and urban planning worldwide making the facets of land management more complex than ever. In the context of modern Nepal, governance in systematic land management appeared during mid-1960 only with establishment of Ministry of Land Reform (MoLR). This paper aims to provide constructive criticism upon institutional fragmentation, and fragile policy and implementation gaps in land use administration which have been bewildering the concepts of regional and urban planning in Nepal. The recitation of this work is primarily based on selected literature review of relevant research on land use planning along with two representative case studies in national context and in international scenario as well. Despite rigorous efforts, the issues of competence in land administration, migration and syndicate in urban real estate remain as the major problems in land management in Nepal. Also, the new state restructuring of federal Nepal has already upraised the challenges in land resources planning for local governments who but seem muddled up in constructing rural economy and strategic urban plan for regional development. Nevertheless, these concerns in regional and urban planning can be addressed through practice of sustainable land management with thoughtful consideration of ambiguities in land use policy and implementation.


2015 ◽  
Vol 18 (4) ◽  
pp. 166-178
Author(s):  
Canh Thanh Truong ◽  
Lai Nguyen Cam Tran ◽  
Tuan Hoang Nguyen

Along with the urbanization, Da Nang is facing many challenges to become a modern metropolis, sustainable development. One of the major challenges is a growing number of conflicts related to land and objects’ land use. In this study, we collected relevant data and conducted a survey on three main groups related to the issue of land use in Son Tra District and Cam Le District. According to the study’s result, Da Nang City is having many land inconsistencies which can be turned into conflicts at different levels. Since then, this study presents a number of proposal to mitigate the conflicts in the use of land resources in order to improve their efficiency use with a point of view for the sustainable development at Da Nang City.


Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 50-63
Author(s):  
N. G. Zhavoronkova ◽  
G. V. Vypkhanova

Strategic planning in land is now at the stage of development and adoption of new documents defining goals, objectives, directions, priorities and instruments of state land policy and land management. The uniqueness of this object of public management and strategy requires a systematic approach to strategic planning based on both the ecological and social significance of the land and economic value of land resources. The authors examine the possibility of their use as a natural means of agricultural production, draw attention to forestry—the most important factor in the development of economic industries as a territorial (spatial) basis (foundation) of economic activity—location of capital construction objects, other real estate objects, development of modern systems of settling population in an urban and rural areas, urban agglomerations. Accordingly, strategic planning for land management in real estate and spatial development is an important part of land management, urban planning and other related areas.The paper considers terminological and conceptual problems of the object and subject matter of these relations (land, land resources, territory, space, real estate, spatial development, land use ) in the cross-sectoral context of strategic planning. The authors have determined the main issues of formation of the concept and strategy of state strategic management concerning land resources in general, as well as the land use strategy in differnt settlements in the context of present day factors influencing the state of development of this strategic area. The paper examines intersectoral aspects of preparation of documents of strategic planning, the connection of the land use with other areas of strategic management of public development (socio-economic, spatial, urban planning, state property management, energy, environmental safety).As the result of the study, the authors propose new approaches to land strategy and its improvement.


2018 ◽  
Vol 59 (1) ◽  
pp. 65-79
Author(s):  
Katarzyna Nikorowicz-Zatorska

Abstract The present paper focuses on spatial management regulations in order to carry out investment in the field of airport facilities. The construction, upgrades, and maintenance of airports falls within the area of responsibility of local authorities. This task poses a great challenge in terms of organisation and finances. On the one hand, an active airport is a municipal landmark and drives local economic, social and cultural development, and on the other, the scale of investment often exceeds the capabilities of local authorities. The immediate environment of the airport determines its final use and prosperity. The objective of the paper is to review legislation that affects airports and the surrounding communities. The process of urban planning in Lodz and surrounding areas will be presented as a background to the problem of land use management in the vicinity of the airport. This paper seeks to address the following questions: if and how airports have affected urban planning in Lodz, does the land use around the airport prevent the development of Lodz Airport, and how has the situation changed over the time? It can be assumed that as a result of lack of experience, land resources and size of investments on one hand and legislative dissonance and peculiar practices on the other, aviation infrastructure in Lodz is designed to meet temporary needs and is characterised by achieving short-term goals. Cyclical problems are solved in an intermittent manner and involve all the municipal resources, so there’s little left to secure long-term investments.


Author(s):  
Olha Dorosh ◽  
Iryna Kupriyanchik ◽  
Denys Melnyk

The land and town planning legislation concerning the planning of land use development within the united territorial communities (UTC) is considered. It is found that legislative norms need to be finalized. The necessity of updating the existing land management documentation developed prior to the adoption of the Law of Ukraine "On Land Management" and changes in the structure of urban development in connection with the adoption of the Law of Ukraine "On Regulation of Urban Development" was proved as they do not ensure the integrity of the planning process within the territories of these communities through their institutional incapacity (proved by the example of the Palan Unified Territorial Community of the Uman district of the Cherkasy region). The priority of land management and urban planning documents as the most influential tools in planning the development of land use systems in UTC is scientifically grounded and their interdependence established.


2021 ◽  
Vol 13 (2) ◽  
pp. 748
Author(s):  
Iana Rufino ◽  
Slobodan Djordjević ◽  
Higor Costa de Brito ◽  
Priscila Barros Ramalho Alves

The northeastern Brazilian region has been vulnerable to hydrometeorological extremes, especially droughts, for centuries. A combination of natural climate variability (most of the area is semi-arid) and water governance problems increases extreme events’ impacts, especially in urban areas. Spatial analysis and visualisation of possible land-use change (LUC) zones and trends (urban growth vectors) can be useful for planning actions or decision-making policies for sustainable development. The Global Human Settlement Layer (GHSL) produces global spatial information, evidence-based analytics, and knowledge describing Earth’s human presence. In this work, the GHSL built-up grids for selected Brazilian cities were used to generate urban models using GIS (geographic information system) technologies and cellular automata for spatial pattern simulations of urban growth. In this work, six Brazilian cities were selected to generate urban models using GIS technologies and cellular automata for spatial pattern simulations of urban sprawl. The main goal was to provide predictive scenarios for water management (including simulations) and urban planning in a region highly susceptible to extreme hazards, such as floods and droughts. The northeastern Brazilian cities’ analysis raises more significant challenges because of the lack of land-use change field data. Findings and conclusions show the potential of dynamic modelling to predict scenarios and support water sensitive urban planning, increasing cities’ coping capacity for extreme hazards.


2021 ◽  
Vol 13 (10) ◽  
pp. 5718
Author(s):  
Changqing Sui ◽  
Wei Lu

The urban fringe, as a part of an urban spatial form, plays a considerably major role in urban expansion and shrinking. After decades of rapid development, Chinese cities have advanced from a simple expansion stage to an expansion–shrinking-coexistence stage. In urban shrinking and expansion, the urban fringe shows different characteristics and requirements for specific aspects such as urban planning, land use, urban landscape, ecological protection, and architectural form, thereby forming expanding and shrinking urban fringes. A comprehensive study of expanding and shrinking urban fringes and their patterns is theoretically significant for urban planning, land use, planning management, and ecological civilisation construction.


Author(s):  
Qijiao Xie ◽  
Qi Sun

Aerosols significantly affect environmental conditions, air quality, and public health locally, regionally, and globally. Examining the impact of land use/land cover (LULC) on aerosol optical depth (AOD) helps to understand how human activities influence air quality and develop suitable solutions. The Landsat 8 image and Moderate Resolution Imaging Spectroradiometer (MODIS) aerosol products in summer in 2018 were used in LULC classification and AOD retrieval in this study. Spatial statistics and correlation analysis about the relationship between LULC and AOD were performed to examine the impact of LULC on AOD in summer in Wuhan, China. Results indicate that the AOD distribution expressed an obvious “basin effect” in urban development areas: higher AOD values concentrated in water bodies with lower terrain, which were surrounded by the high buildings or mountains with lower AOD values. The AOD values were negatively correlated with the vegetated areas while positively correlated to water bodies and construction lands. The impact of LULC on AOD varied with different contexts in all cases, showing a “context effect”. The regression correlations among the normalized difference vegetation index (NDVI), normalized difference built-up index (NDBI), normalized difference water index (NDWI), and AOD in given landscape contexts were much stronger than those throughout the whole study area. These findings provide sound evidence for urban planning, land use management and air quality improvement.


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