期刊名称：ISPRS Annals of the Photogrammetry, Remote Sensing and Spatial Information Sciences
印刷版ISSN：2194-9042
电子版ISSN：2194-9050
出版年度：2008
卷号：XXXVII Part B4
页码：163-166
出版社：Copernicus Publications
摘要：Land property has value because it provides amenities and satisfactions of living, as in the case of residences and services, while property taxes are essentially concerned with improvements to the land. The methods used for land value taxation are varied and seem quite complicated in most developing countries. And most of the issues associated with land taxation in developing countries are also relevant to Sri Lanka. It has been financially costly, since there is no systematic and easily updateable land property rating system covering the entire country which gives descriptions and records of land values functional to socio-economic and infrastructural changes with the rapid growth of population in Sri Lanka and the existing various land valuation records are disparate, incomplete and very much out of date.I ntegrated G eographical B uffering S ystem (IGBS) is an alternative solution for land valuation, hence to retain as a graphical database for land taxation over georeferenced and georectified high resolution satellite background imagery through a computer environment to identify and map all land properties, classify, analyze market data, value its price in relation to streets and other facilities, identify owners and tax payers and finally to simplify and improve proper land taxation roles through the use of better techniques for the effective development of the country
