Land Tax Research Articles

The Types of Water Conflicts in an Irrigation System in Northern Mexico: Conflict as a Negative Link in Social Network Analysis

We used social network analysis (SNA) to identify the types of water-related conflicts between the users and members of the institutional arena of the Rio Mayo Irrigation District (RMID) within the ancestral territory of the Yoreme Mayo indigenous group in Sonora, northeastern Mexico. We combined ethnography with an analysis and visualization of bimodal networks that consisted of 118 users and their connections to the institutional arena’s 30 identified social actors who influence water management. Using a clustering algorithm, we identified four types of conflicts: (1) disputes between small- and large-scale farmers over (i) irrigation water and (ii) payments for water rights and land rental; (2) the struggle by large-scale farmers against the upper level of the water hierarchy, to obtain more water; (3) struggles by rural indigenous women against water providers, to conserve indigenous vernacular systems of managing water for domestic use; and (4) a “conflict” that turned out to be merely a structural remnant of the algorithm. We conclude that land- and water-grabbing in the RMID mainly affect indigenous small-scale farmers and that the combination of SNA and a clustering algorithm can identify the types of natural resource-related conflicts that might go undetected by other methodologies. However, SNA should in some cases be accompanied by a qualitative methodology.

Urbanization, Legacies of Elite Capture, and Multi-Dimensional Exclusions in Ghana: Towards Just Housing and Neighborhood Policies in African Cities

Persisting housing challenges in Africa’s cities are often theorized as driven by rapid demographic expansion outstripping housing supply or by the urbanization of poverty which puts the cost of adequate and serviced housing beyond the reach of many urban dwellers. This theorization links the problem of inadequate supply and low quality of housing to ahistorical, apolitical factors such as the size and income/poverty characteristics of Africa’s urban population and ignores legacies of elite capture and multi-dimensional exclusions reflected in policies and practices. Yet these policies and practices shape urban governance and who gains access to land, housing finance and ultimately serviced housing and neighborhoods. Drawing on a review of policies, media sources and literature on housing in Ghana and taking a critical postcolonial institutional theoretic approach, we argue that a more complete conceptualization of Africa’s urban housing crises should involve a close look at the regressive historical patterns of urban investments and persisting elite biases in institutions managing land, finance and housing. This re-framing of housing problems creates a more holistic framework and better articulates the unjust foundations of regressive and exclusionary policies and practices. Further, it highlights elite capture and multi-dimensional exclusions that perpetuate current housing and service failure in African cities. An explicit focus on power, exclusion and injustice is necessary to formulate and advocate alternative policies that are more likely to produce inclusive livable housing and neighborhoods. These include moratoriums on evictions, expanded slum upgrading, progressive property and land taxation, more inclusive planning systems, better regulation of rental housing and improved delivery of land and finance for transit oriented affordable public and rental housing.

Preliminary Exploration of the Monetization of Land Tax in the Mid-Ming Dynasty's Western Shandong Region from an HGIS Perspective

Transportation and retention are among the most important elements of the fiscal system during the Ming Dynasty, categorized as types of tax allocations used in the collection of the land tax, reflecting the fiscal relations between central and local governments. Thus, transportation and retention are central to the fiscal operations of the Ming Dynasty. This paper compiles fiscal data from the Western Shandong Region during the Ming Dynasty and discusses the transportation, retention, and the monetization issues of the land tax during the Wanli Reform. Using Geographic Information Systems, the spatial visualization of the traditional and new land tax transportation quotas was performed, revealing that the new tax regime is heavily constrained by the original quotas.

Determinants of land management technology adoptions by rural households in the Goyrie watershed of southern Ethiopia: Multivariate probit modeling estimation

Land management technology (LMT) adoption is one of Ethiopia's crucial strategies to combat soil depletion and promote agricultural production. However, there is scant information concerning the intensity, interdependent nature, and households' decision to adopt multiple LMTs. Thus, the purpose of this study is to identify factors influencing households' decisions to adopt multiple LMTs and the intensity and interdependency of the technologies in the Goyrie watershed of southern Ethiopia. The data was collected from 291 randomly selected household heads, focus group discussion participants, and key informant interview respondents. The quantitative data was analyzed using descriptive statistics and econometric methods like multivariate probit and ordered probit modeling, while the qualitative data was presented through content analysis. The result indicated that more than half of respondents (67 %) applied one or two LMTs. The highest complementary effects were observed in mixed soil bunds with desho grasses and manure applications. However, soil bunds and fanya-juu, manure application and agroforestry showed interchangeability with one another. Sex, education, family size, landholding size, access to development agents and credit institutions, training, and village membership increased the probability of adopting multiple LMTs, whereas age, land rent, and crop sharing discouraged the likelihood of households' decisions to adopt LMT. The results of the ordered probit model revealed that village membership and contact with extension agents highly encouraged the intensity of LMT adoptions. Thus, policymakers and planners should consider social, institutional, human asset, and technological related factors to increase adoption rates and intensity of land management technologies.

On sustainable land rent

IntroductionThis paper introduces the concept of Sustainable Land Rent (SLR), providing a comprehensive, multidimensional exploration anchored in the dynamics of its origin, separability, mobility, valuation, and the imperative for equitable distribution. SLR capitalizes on the economic mobility of land’s value to enhance community welfare and promote environmental sustainability. Advocating for the systematic institutionalization of SLR, the research tackles the complex challenge of distinguishing land value from improvements.MethodsEmploying traditional Price, Cost, and Income (PCI) methods as practiced in North America, the study addresses the technical challenge of inseparability by estimating and integrating the SLR value within each of these methods. The methodology clarifies the valuation process and establishes an objective framework for resource allocation and negotiation between public and private sectors.Results and discussionFurthermore, our findings highlight SLR’s vital role in advancing public revenue generation and underscore its function as an innovative catalyst for integrating sustainability into economic valuation models and practices in real estate development and urbanization.

Maximization of equilibrium utility vs minimization of resources in the urban equilibrium

We study welfare and the role of absentee landlords’ rent capture in one of the building blocks of urban economics: the monocentric city model. If only a fraction (but not all) of the absentee landlords’ land rents is captured and then redistributed, the market outcome minimizes resource usage but does not maximize residents’ utility. Therefore, when the utility-maximizing planner is unable to implement full taxation of land rents, she would prefer to intervene in the market outcome, while a planner minimizing resources would not. This difference implies that policy prescriptions crucially depend on the chosen welfare function (utility vs resources) and the land rent taxation rate.

Analysis of landing gear simplified modeling and simulation based on amesim

Aiming at the theoretical research of aircraft take-off and landing taxiing control characteristics and real-time interactive application scenarios, the simplified model modeling method of landing gear is studied. Through the reasonable simplification hypothesis of the landing gear pillar, a benchmarked, general, and pillar-type simplified model of the landing gear is formed. In the process of ground motion, based on the force analysis of aircraft taxiing, a six-degree-of-freedom mathematical model of ground taxiing is established. Based on the Amesim six-degree-of-freedom model, the aircraft is built, and the simulation test of aircraft taxiing turning and landing brake is carried out in combination with the simplified take-off and landing model. The results show that the general benchmarked pillar landing gear model formed in this paper is reasonable and feasible, and can quickly construct the aircraft landing gear model, which is convenient for subsequent optimization and design.

The Rationality Of The Judge's Decision States That Good Faith Is The Basis For Canceling The Lease Agreement For Land And Buildings Under His Control

In general, when people make written agreements regarding the rental of land and house buildings, they are usually made privately, some of which are notarized (Notarial Deeds), some parties choose to make written agreements regarding the rental of land and house buildings. made by hand with sufficient stamp duty. One example of the Supreme Court Decision Number 1078 K/Pdt/2021, the basis of the lawsuit filed by the Plaintiff is Bad Faith committed by the owner of the rental object in the lease extension agreement for the land and building under his control, then the actions or actions of the owner of the leased object can be categorized as an act of breach of contract or breach of contract. This research aims to find out whether there is a rational basis for the judge's decision which states good faith as a basis for canceling land and building lease agreements based on Supreme Court Decision Number 1078 K/Pdt/2021. This research method uses normative juridical research using a case approach. The analysis technique used is the syllogism method and interpretation using deductive thinking patterns. The results of the research and discussion can be concluded that legal rationality is needed by judges in carrying out their considerations in order to determine decisions that contain the values ​​of justice and the law that applies in Indonesia. This does not only apply to one type of legal rationality but also applies to other types. The use of this type of legal rationality requires looking at the relationship between facts, norms, morals and doctrine in considering the judge's decision. The issue of default used in the main issue in the decision becomes a boomerang for the tenant, in this case the tenant, because there is no legal force in the rental agreement signed by the tenant with the renting party. Different conditions will occur if the rental agreement is made before a notary and explains that they have entered into an agreement and asks the Notary to make a deed, then this deed is a deed made before a Notary (Notarial Deed). So in this case, the parties to the agreement have legal certainty and are therefore legally protected, so that if a dispute occurs in the implementation of the agreement, the judge with his decision can force the violating party to carry out its rights and obligations according to the agreement.

Analysis of Local Tax Potential of Ogan Komering Ulu Regency

The original revenue of local governments is one of the vital elements that can support regional development and governance, exemplified by BPHTB as a significant revenue generator. This study aims to analyze the potential of the Fees for Acquisition of Rights on Land and Buildings (BPHTB), which is one of the local taxes in the Ogan Komering Ulu Regency. The research employs a qualitative approach with descriptive methods. The discussion reveals that the regional original revenue in Ogan Komering Ulu Regency experiences significant fluctuations but generally increases annually. This phenomenon is attributed to the efforts of related institutions in collecting and implementing policies to optimize the original revenue. The implementation of the BPHTB tax policy along with existing policies in Ogan Komering Ulu Regency has caused some challenges as it was considered a panic policy following the audit conducted by the BPK. However, ultimately, this policy has contributed to an increase in original revenue through the enforcement of the applicable land tax.

Переход от инвентаризационной стоимости объектов недвижимости к кадастровой при налогообложении недвижимости физических лиц: процесс и его последствия

Purpose: to consider the process of changing the calculation of taxation in Russia in recent years, its procedure and the consequences of changing the calculation of real estate tax. To show the need to change the introduced progressive scale of property tax for owners of residential facilities. To assess the possibility of changing the methods of calculating the base for taxation of individuals. Methods: analysis of the chronology of the establishment of taxes in the Russian Federation and the transition of recalculation of land tax in time. Comparison of tax calculation by inventory and cadastral values, property taxes in the Russian Federation. Results: the main reasons preventing the formation of an objective base for property taxation are identified: the insufficiency and unreliability of the information used, including at the initial stage of applying mass valuation of property as initial data and the imperfection of the developed methodology of cadastral valuation. Practical significance: historically, with the formation of states, a fiscal system was introduced. Taxation of real estate in modern Russia is regulated by a set of regulatory documents. Among the basic concepts of the field of taxation, the concept of the real estate tax base should be highlighted – the monetary expression of income from the sale of an immovable object. Thus, in recent years, changes have been made in the definition of the real estate tax base, which has a key impact on the formation of both the value and valuation of real estate and the formation of the fiscal policy itself in Russia. This article examines the process of changing the calculation of taxation in Russia in recent years, its procedure and the consequences of changing the calculation of real estate tax.

Tax incentives in agricultural sector: indicators and performance results

The goal is to show the current state and prospects for tax incentives in agricultural sector. Methods – economic-statistical, factor analysis, comparison and synthesis, logical justification. Results – it is substantiated that direct methods of supporting certain sectors of agroindustrial complex can be effectively replaced by indirect methods due to differences in the rate of unified land tax for peasant (farm) enterprises, and for other forms of business there are differences in the corporate income tax base. In particular, direct support is compensated by tax mechanisms in agricultural formations producing crop products (the average level of profitability for 202-2022 was 49,6%), with the exception of rice cultivation, as well as in individual entrepreneurship and peasant (private) farms specializing in production of livestock products (profitability – 35,6%). An assessment of possible budget revenues is given, in conditions of full control and application of liability measures for improper or inappropriate use of agricultural land. Conclusions – calculation of the potential funding volumes that can be used to improve the land use is provided. The irrational use of agricultural land is associated with their ineffective exploitation: imperfect methods of cultivation or fertilization, improper planning of crop rotations. Regional characteristics, which cause different problems and needs that require adaptation of coordination measures and regulation should be taken into account. It is necessary to continue the work to cover the entire territory of Kazakhstan with agricultural maps to provide complete and accurate information on the condition and use of land resources, which will prevent possible violations for which fines and increased tax rates may be levied.

A Study of The Relevance of The Concepts of Taxes in Islam (Abu Yusuf's Philosophy Perspective)

This study aims to examine the relevance of the concept of tax in Islam according to the perspective of Abu Yusuf's philosophy. Research data was collected and analyzed using library research techniques. The findings of this study are that the concept of tax in Islam initiated by the philosopher Abu Yusuf in Kitab Al-Kharaj is still relevant to the current taxation system. Among its relevance are taxes (kharaj) collected proportionally, the idea of ​​collecting taxes by recruiting tax officials with integrity and professionalism, there is a dispute between the principles of tax collection in Islam according to the philosophy of Abu Yusuf and the principles of taxation applied in Indonesia such as the principle of imposition of principles and minimum principles which can be justified juridically, then finally between the tax (kharaj) and the Building Land Tax (PBB) there is an agreement that the object is in the form of land which is the property right. This research is expected to make a contribution both theoretically, namely related to the concept of tax in Islam, according to the perspective of Abu Yusuf's philosophy and practically for regulators (government) in formulating policies in the field of taxation so that they are more just and beneficial to the state and the people.

Quality Service of Building and Land Tax Services at Revenue Agency of Polewali Mandar Regency

The problem studied in this research is the service quality of bureaucratic officials seen from the aspects of convenience, clarity, and certainty, security, openness of information, fairness, speed,economy, the efficiency of Building and Land Tax Services in Polewali Mandar regency. This research is descriptive research that uses a quantitative approach with survey methods. In this research, the data collection technique used is a questionnaire, i.e. collecting data using a list of questions and observation, i.e. direct observation of objects. The research results show that services measured based on indicators of simplicity, clarity and certainty, security, efficiency, justice, information openness, and economy in PBB services from the Regional Revenue Agency of Polewali Mandar Regency are very good. This is evident from the indicator score range of 3.15 to 3.42, which shows that the UN bureaucracy is in the good – very good category. Meanwhile, the Polman Regional Revenue Agency's PBB service speed indicator is classified as low with a score of 2.98. not satisfying the community, particularly about time constraints. Long bureaucratic procedures are one of the things that slow down service, this problem still needs to be resolved by government officials at the Polman Regional Revenue Agency.

PERCEPTION AND ADOPTION OF UPLAND CROPPING SYSTEMS IN SOUTH-EAST CAMBODIA

A survey was carried out to assess the opportunities and barriers for farmers to adopt intercropping and crop rotations in the uplands of Prey Veng and Svay Rieng provinces in South-Eastern of Cambodia. Survey methods with 37 respondents in Prey Veng and 39 respondents in Svay Rieng. Epidata Software was used to build a data entry template and the data was further exported into SPSS Software for final cleaning and analysis. Each province has differences in agricultural cultivation and crop types. Majority of agricultural land is owned by farmers in Prey Veng province at 78.4% and Svay Rieng province at 74.4%, while rental land is 21.6-25.6%. The practices of crop rotation and intercropping systems is very low, crop rotation at 5.1-13.5% and intercropping at 2.6-5.4%. Own land ownership and practices of crop rotation/intercropping in Prey Veng province are higher than in Svay Rieng province. Obstacles to the adoption of intercropping between provinces are different, in Svay Rieng Province are lack of access to irrigation, lack of access to markets, labor and credit; while in the province of Svay Rieng are small field size, lack of market, lack of land ownership and lack of credit. In both provinces is the suitability of the technologies to the region and the high level of complexity. The barriers to adoption, especially lack of markets, labour and credit suggest the need for greater engagement of the private sector for the provision of advice and support.

A Study of The Relevance of The Concepts of Taxes in Islam (Abu Yusuf's Philosophy Perspective)

This study aims to examine the relevance of the concept of tax in Islam according to the perspective of Abu Yusuf's philosophy. Research data was collected and analyzed using library research techniques. The findings of this study are that the concept of tax in Islam initiated by the philosopher Abu Yusuf in Kitab Al-Kharaj is still relevant to the current taxation system. Among its relevance are taxes (kharaj) collected proportionally, the idea of ​​collecting taxes by recruiting tax officials with integrity and professionalism, there is a dispute between the principles of tax collection in Islam according to the philosophy of Abu Yusuf and the principles of taxation applied in Indonesia such as the principle of imposition of principles and minimum principles which can be justified juridically, then finally between the tax (kharaj) and the Building Land Tax (PBB) there is an agreement that the object is in the form of land which is the property right. This research is expected to make a contribution both theoretically, namely related to the concept of tax in Islam, according to the perspective of Abu Yusuf's philosophy and practically for regulators (government) in formulating policies in the field of taxation so that they are more just and beneficial to the state and the people.

MICROHISTORICAL STUDIES ON THE EXAMPLE OF RESIDENTS OF THE SAIRAM REGION

In the article, the microhistory of Sairam district is recognized from a new angle, taking as an example. At the same time, an overview of the development of the direction of microhistory is given, giving an understanding of the concept of microhistory. In this context, the views of Italian scientists K. Poni, E. Grandi, J. Levy on the formation of microhistory were analyzed. Researchers of Kazakhstan Abdrakhmanova K.K., Bisembayeva L.A. and other collective studies are reviewed by the method of microhistory. In the course of the article, a general description of Sairam's life at the beginning of the last century was given. In this context, the researches of historian-professor S. Zholdasov were put forward. Famous scientist J. Levi's questions from his sources, starting from demographic indicators, family structures and relations, land-related operations, the demographic situation and population composition, tribal composition, land-related relations in Sairam district were comparatively noted. Due to the lack of tax standards in the land tax policy of the Soviet government in Sairam, there was a mass protest of small people, that is, peasants. As a result, riots and even rampage took place. In the article, as an archival source, the information of the Turkestan department of the "Imperial Russian-Geographical Society" about the population list and composition of the population of Shymkent uyezd in 1922 is given. Opinions were also raised about the names of Karabulak and Mankent settlements in Sairam district. Analyzes were also made on how the different ethnic groups who lived in these settlements tried to distinguish themselves and preserve their peculiarities. A comparative evaluation of the speech style of Karabulak and Mankent Uzbek ethnic groups compared to Tashkent Uzbeks and their sound phonemes is given.

Post-conflict economic recovery and land policy in South Korea between 1948 and the early 1960 s

A multiplicity of issues impact upon post-conflict economic recovery, one of which is land policy. Depending on the policy adopted, it could promote post-conflict economic growth, but it could also hinder the economy. This study reviews post-conflict economics and land conceptually and analyses the effect of land policy on post-conflict economic recovery in South Korea. Conceptually, post-conflict economy and land are interrelated in terms of security of land tenure, the land market, land (taxation) reform and revenue. Land tenure is secured through land reform in post-conflict situations. Security of land tenure stabilises and revitalises the land market, which leads to an increase in land tax. In addition, land taxation reform provokes an increase in land tax, and land tenure needs to be secured to maximise land tax collection through land taxation reform. The revenue collected through revitalisation of the land market and land taxation reform is utilised to stimulate post-conflict economic recovery. However, the South Korean case is not completely in line with the conceptual relationship. First, land taxation reform in South Korea resulted in an increase in public revenue, and the government was able to spend this revenue in supporting the war and partially stimulating post-conflict economic recovery. On the other hand, land tax reform could promote post-conflict economic recovery at the national level, while at the same time causing poverty at the individual level. Second, the South Korean case suggests that the foundation for the land market was laid during the post-conflict period and an increase in revenue through the revitalisation of the land market mainly contributed to economic development after the post-conflict period. In South Korea, land taxation reform had been more important than the land market for post-conflict economic recovery.

Economic and environmental assessment of a multifunctional poplar plantation for roundwood and wood chip production in Spain

Aim of study: To analyze the environmental and economic performance of a multifunctional poplar plantation (MPP), which was managed to produce timber for sawn wood and chips for bioenergy. Area of study: The plantation was located in Southern Spain producing roundwood and woodchips (from tops and branches). Material and methods: The life cycle assessment (LCA) methodology was chosen to perform the environmental impact assessment from a cradle-to-gate perspective. Capital goods, including machinery-manufacturing processes, were included. One oven dry tonne (odt) of forest biomass was chosen as functional unit. The economic analysis was performed using present costs and common indicators: net present value (NPV) and internal rate of return (IRR). Main results: The harvest operations are the most environmental impacting subsystem and cultivation the costliest. Chipping was the process contributing the most to the environmental burden. The use of fertilizers, within the cultivation subsystem, had a notable impact on certain midpoint categories. In terms of climate change potential, 1 odt of delivered wood chips generated 64.1 kg CO2-eq. When considering the whole system (including the roundwood fraction), this value was 45.2 kg CO2-eq odt-1. MPP was hardly profitable with land rental and irrigation being the most expensive items. NPV, including harvesting and transport subsystems, was 1,582 € ha-1, while IRR reached 6.3%. Research highlights: Our results allow to identify the costliest operations and those with the greatest impact to improve the system. Finally, these figures can be compared with other crop alternatives such us poplar short rotation coppice (SRC).

The political economy of deforestation in the Colombian Amazon

The Colombian Amazon has experienced rapid forest loss in the past decades due to growing colonization, infrastructure development, and commercial agriculture expansion. While much of the analyses of deforestation in the Amazon have been in Brazil, there is a need to extend to Colombia where forest and land use exploitation are driven by post-conflict social and political dynamics. This research contributes to this knowledge gap by unpacking the mechanisms underpinning deforestation on the northwestern side of the Colombian Amazon. We used theory-building process-tracing to guide us in conceptualizing the underlying logics of deforestation in the region through qualitative text analysis of policy documents, articles, reports, and grey literature, and virtual semi-structured interviews with key national, regional and local actors. Findings indicate that the power vacuum resulting from the demobilization of FARC (Fuerzas Armadas Revolucionarias de Colombia), Marxist-Leninist guerrillas, acted as a window of opportunity for peasants, squatters, narco-traffickers, cattle ranchers, landlords, and other investors to access public lands and capitalize from converting forests to coca crops and pastures for cattle ranching. Accumulation of land and surplus primarily from cattle ranching and coca production has increased the ability of these actors to reshape the landscape and societal structures. Traditional elites and old and emerging narco-bourgeoisie have capitalized on preexisting power asymmetries by disproportionally accumulating land, money, gun power, influence, and prestige seeking to consolidate territorial hegemony, and controlling the means for material reproduction in society. Powerful actors use their resources and prestige to displace historically marginalized groups – such as indigenous communities, peasants and squatters – from their means of subsistence and production, resulting in the installation of a capitalist economy based on land rent and drug trafficking, where less powerful and marginalized actors engage in deforestation as means for capital accumulation and subsidizing their peasant and subsistence economies. All this has deepened forest loss, inequalities, and conflict over land access between actors. 

Examining Institutional Challenges of Land Value Capture: The Case of Implementing Land-based Taxes in the Philippines

Leveraging the increase in property values emerges as an innovative financing method, enabling property owners and developers to contribute to collective benefit. The special assessment tax or special levy is a land value capture tool used to recover the costs of government infrastructure projects. Despite its long-standing existence in the Philippines’ Local Government Code, it is underutilized and its potentials as revenue sources have not been realized. This qualitative study combines extensive literature reviews and semi-structured interviews, including a self-assessment scoring of government staff in the cities of Metro Manila, citing perspectives and experiences in land taxation to examine institutional challenges in utilizing the special assessment tax. Findings reveal that institutional, financial, and technical capacity problems have prevented its utilization despite existing legal mechanisms. Moreover, there is a noteworthy gap in understanding and application at the local level, as the concept of land value capture is yet to be mainstreamed in local public finance. The discussions aim to inform cities and municipalities about the untapped potential of the special assessment tax as a viable revenue source for local development and the regulation of urban growth. Additionally, the study advocates for the importance of building capacities in land-based financing. It emphasizes the need for support and improvements in the current institutional arrangements of land valuation to address socio-economic inequalities.