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Proceedings Paper

Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques
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Paper Abstract

This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other immovable features such as buildings and structures is determined from specific parameters. All these immovable assets are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership & occupancy status and finally a specific value (ad valorem property taxation system) according to which the property tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote Sensing tools is capable of providing effective and efficient collection of this property value determining data. Furthermore, these tools can track changes during a property’s lifecycle such parcel subdivision into plots, demolition of a building and development of a new one or track a change in the planning zone. The integration of these systems also supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections management.

Paper Details

Date Published: 12 August 2014
PDF: 10 pages
Proc. SPIE 9229, Second International Conference on Remote Sensing and Geoinformation of the Environment (RSCy2014), 92290O (12 August 2014); doi: 10.1117/12.2070457
Show Author Affiliations
Thomas Dimopoulos, Cyprus Univ. of Technology (Cyprus)
Tassos Labropoulos, National Technical Univ. of Athens (Greece)
Diofantos G. Hadjimitsis, Cyprus Univ. of Technology (Cyprus)

Published in SPIE Proceedings Vol. 9229:
Second International Conference on Remote Sensing and Geoinformation of the Environment (RSCy2014)
Diofantos G. Hadjimitsis; Kyriacos Themistocleous; Silas Michaelides; Giorgos Papadavid, Editor(s)

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