Orientadora: Profa. Dra. Simone Rodrigues de Freitas / Dissertação (mestrado) - Universidade Federal do ABC, Programa de Pós-Graduação em Planejamento e Gestão do Território, 2015. / As atividades humanas e o crescimento e expansão urbana têm gerado mudanças significativas na cobertura da terra, particularmente na cobertura florestal, influenciando a ocupação do território. Neste contexto o presente trabalho busca verificar os principais fatores que restringem a remoção da vegetação nativa do Bioma Mata Atlântica nos arredores dos bairros Parque Represa Billings III e Chácaras Carreira, ambos localizados na região de Paranapiacaba e Parque Andreense, no município de Santo André-SP. Para essa discussão o presente trabalho apresenta algumas bases conceituais sobre florestas, o estado da arte das pesquisas sobre interações homemambiente em ecossistemas florestais em áreas urbanas, um resgate histórico sobre a ocupação do território do município, um breve histórico da legislação da área de mananciais, das políticas públicas ambientais e de sustentabilidade de Santo André e da criação da Subprefeitura de Paranapiacaba e Parque Andreense. Traz também um estudo de caso sobre a motivação para moradia nos bairros do Parque Represa Billings III e Chácaras Carreira e um estudo sobre a fragmentação florestal dos bairros Parque Represa Billings III, Chácaras Carreira e bairros de entorno, entre os anos de 2002 e 2010. Os resultados mostram que o eixo de desenvolvimento do município, localizado nas proximidades da Estrada de Ferro Santos-Jundiaí, fez com que áreas próximas a ela se desenvolvessem mais rapidamente. Depois, a maior distância de centros urbanos, a dificuldade de acesso, a presença reduzida de infraestrutura urbana, as restrições impostas pela legislação ambiental e de ocupação de uso do solo e as ações de fiscalização e de controle ambiental adotadas pelo poder público, influenciaram o valor da terra e contribuíram para desmotivar a ocupação da região pelo mercado imobiliário formal, refletindo na quantidade e qualidade das florestas presentes na região atualmente. Contudo não é possível afirmar que a preservação das florestas na região ocorrerá em médio e longo prazo, sendo necessário pensar em ações regionais integradas que extrapolem as divisas municipais, a criação de um conjunto de intervenções para o controle do desmatamento de florestas por instituições regionais, o planejamento de oportunidades econômicas favoráveis para o uso sustentável de florestas e diversos tipos de uso da terra compatíveis com a preservação da cobertura florestal. / Human activities and growth and urban expansion have generated significant changes in land cover, particularly in forest cover, influencing the occupation of the territory. In this context the present study aims to verify the main factors that restrict the removal of native vegetation of the Atlantic Forest Biome in the vicinity of Parque Represa Billings III and Chácaras Carreira, both located in Paranapiacaba and Parque Andreense Region in the municipality of Santo André-SP. For this discussion this paper presents some conceptual bases on forests, the state of the art research on human-environment interactions in forest ecosystems in urban areas, a historical review on the occupation of the municipal territory, a brief history of the area of legislation fountains, environmental policies and Santo André sustainability and the creation of Subprefeitura de Paranapiacaba e Parque Andreense. It also brings a case study on the motivation for housing in the Parque Represa Billings III and Chácaras Carreira and a study of forest fragmentation of Parque Represa Billings III, Chácaras Carreira and surrounding districts, between 2002 and 2010. The results show that the development axis of the city, located near the Railroad Santos-Jundiaí, meant that areas near it develop more quickly. Then the greatest distance from urban centers, difficult access, the reduced presence of urban infrastructure, the restrictions imposed by environmental legislation and land use occupation and enforcement actions and environmental control measures adopted by the government, influenced the land value and contributed to discourage the occupation of the formal housing market region, reflecting the quantity and quality of forests present in the region currently. Yet it is not possible to say that the preservation of forests in the region occur in the medium and long term, being necessary to think in integrated regional actions that go beyond municipal currencies, the creation of a set of interventions to control the clearing of forests for regional institutions, planning favorable economic opportunities for sustainable use of forests and various types of land use compatible with the preservation of forest cover.

Transit-Oriented Development (TOD) in downtown areas is a distinct form of new development, creating walkable districts and 24-hour neighborhoods. A new streetcar on Loyola Avenue in the New Orleans Central Business District was planned to encourage new development in the area. By analyzing the current land uses and values, projections of future change predict over $500 million in added value. For this development to become a successful TOD, policies must encourage uses that generate ridership and increase walkability. Although the Loyola corridor has many historic attributes of a transit-oriented downtown, it currently lacks neighborhood identity. The new development associated with the Loyola streetcar has the potential to become a downtown TOD.

土地增值稅主要將自然增值收歸公有，以達地利共享的政策目標。自民國62年改採公告現值制度以來，由於制度及人為因素，使公告現值偏離市價，造成漲價歸私，同時促使土地投機，地價暴漲暴跌，財富分配不均，間接影響整個經濟社會的發展。本文的研究目的，旨在檢討我國土地增值稅稅制的缺點。提出改進方案。 　　本文的研究方法，蒐集自53年實施稅制以來的改革資料，配合稽徵機關的統計資料，作為分析與檢討的依據。並列舉英國、西德、義大利、紐澳及日本等六個國家的稅制，作一比較與評估，以供參考。 　　本文研究範圍，主要以增值稅的稅基為主。包括移轉時之現值，前次移轉現值或原規定地價、其他費用等。其中又以移轉時之現值在漲價總數額中居關鍵地位，因評價標準不同，所得的增值額差距亦大。公告現值雖然簡便，但卻偏離市價；實價課徵雖可正確衡量出稅基，若無整體規劃、估價、金融、仲介制度的配合，亦成空談。 　　本文除介紹土地課稅理論外，並由平均地權與漲價歸公的角度，確立土地增值稅的政策目標，據此探討我國稅制的缺失，歸納如下： 　　1.平均地權漲價歸公係一套完整的制度，但要付諸實施卻有很大的阻力。我國土地增值稅理念上依循平均地權的辦法，實施上又以課稅為主要方法，不但無法漲價歸公，反而弊病叢生。 　　2.民國43年按實價課徵的增值稅，由於客觀環境尚未成熟，法令規定不一及未建立土地估價制度，導致地價混亂，無依循標準而告失敗。 　　3.起而代之的公告現值，不但無法接近市價，反而促使土地投機、房地產價格波動起伏更大，資源扭曲，財富分配不均。如本文所分析的資料顯示，一般買賣案件中，平均有效稅率為46%，若加入「零稅基」的案件，其有效稅率為31.2%，亦即漲價歸私比率68.8%，此仍不包括自用住宅優惠稅率案件在內。實施結果與政策目標背道而馳。 　　實價課徵的採行雖較能達到「漲價歸公」，但在技術上面臨最大的困難就是如何掌握實際的買賣價格。自英、西德、義大利、紐澳及日本等國稅制的比較與評估中，可知技術上的困難可以克服。特別在鼓勵投資，抑制投機方面，英國准許扣除較高的投資成本及投資利潤；義大利對於土地建築期間的增值，不列入課稅範圍；日本更依其持有期間，劃分長期、短期、超短期，課以不同稅率。各有所長，值得借鏡。 　　最後，針對目前增值稅稅制，提出如下建議： 　　1.全面改制按實價課徵，訂定賞施的時間表及步驟。為改制前的各項配合措施，作有計劃的準備。 　　2.修法規定，土地買賣須經中介機構，非經此一機構不能買賣。 　　3.建立健全的估價制度，重視專業人員的培訓。 　　4.改制的過渡時期，如前次成本認定問題，費用扣除比率，房地併售價格劃分，均應審慎處理。 　　5.為防止土地投機，依據持有土地時間長短，課以不同稅率，或開徵「變更使用捐」以因應。加強人民誠實報稅的觀念，發揮自動勾稽的效果。

農地價格隨著研究立場不同，而具有多元的價格型態，本研究採農業使用的角度，以收益法求取宜蘭縣三星鄉的農地價格，將之與實價登錄成交資料比較，並應用多元迴歸分析影響成交價格與收益價格差距的可能因素。 研究結果發現在民國89年後所新辦的農地重劃地區將增加農地的轉用壓力，且當新辦重劃地區內成交農地臨路寬度愈大，則成交價格與收益價格差距愈發明顯，表示新辦重劃區內道路寬度的設計已超出農用基本需求，而增加農地變更使用的可能，此與農地重劃擴大農場經營之目標相互衝突。但透過公約機制與生產制度面的改良，農業經營專區則可能減少農地的變更使用，進而達到保護農業生產環境的理想。另外，在三星鄉內，農舍的興建將擴大農地價差關係，促使農地轉用價值上升，且影響隨著時間遞嬗日益彰顯，顯示農地已面臨愈來愈高的轉用壓力。 / This study looks at difference between income approach value and transaction price at Sanxing Township, Yilan County. With different point of view, the agricultural land will have diversified value types, such as market value and use value. To begin with, we conduct income approach to determine agricultural land value as pure use value. Then, we compare it with transaction price from government statistics, calculating the gap between income approach values and real selling price. Finally, we apply multiple regression analysis to find price gap influence factors. The empirical model presents special agricultural enterprise zones may reduce agricultural land development pressure, and therefore could protect agricultural production environment. But, when at recent constructed agricultural land readjustment area, agricultural land will face much more development pressure which has violated land consolidation objects. Research also indicates that our land face much more development pressure with evolution of the time.

Ukmergės rajonas yra vienas didžiausių Vilniaus apskrities rajonų. 62,23 % rajono užima žemės ūkio paskirties žemė. Rajone įregistruoti 1628 ūkininkų ūkiai, jie potencialiausi žemės ūkio paskirties žemės pirkėjai. Tyrimų tikslas - išanalizuoti žemės ūkio paskirties žemės rinką Ukmergės rajone. Analizės objektas – žemės ūkio paskirties žemės rinka Ukmergės rajone. Remiantis Registrų centro informacija, 2006 m. Ukmergės rajone buvo sudaryti 1103 žemės ūkio paskirties žemės perleidimų sandoriai, bendras perleistas per metus plotas 3,5 tūkst. ha. Žemės ūkio paskirties žemės sklypų įregistruojama vis daugiau: daugiausiai įregistruota perleidimų 2005 II ketvirtį, mažiausiai 2003 m. II ketvirtį, atitinkamai 360 ir 21 sandoris. Atlikus rinkos analizę buvo išbraižytos žemės verčių zonos. Atlikus daugianarę regresinę analizę nustatyta, kad sklypo kainai didžiausią įtaka turi kiti veiksniai ir atstumas iki rajono centro. Prie kitų veiksnių priskiriami visi veiksniai susiję su galimu pagrindinės tikslinės sklypo naudojimo paskirties pakeitimu. Kadangi Ukmergės rajone vyrauja nenašios žemės, didžiausią įtaką rinkos aktyvumui turi sklypo vieta ir susisiekimas su rajono centru. Kainų diferenciacija leidžia daryti prielaidą, kad žemė perkama ne tik žemės ūkio gamybai plėsti, o yra dar ir tiesiog patikima investicija, viliantis, kad ateityje ji dar brangs. 2006 m. daugiausia parduodamų sklypų susikaupę aplink miestelius ar tam tikras gyvenamąsias vietoves, tačiau nedaug žemės ūkio paskirties... [toliau žr. visą tekstą] / Ukmergė district is one of the biggest areas of Vilnius region. 62, 23 % of the district takes agricultural land. There are 1628 farms of farmers registered, are the most potential buyers of agricultural land. Work’s intention – analyze the market of agricultural land in Ukmergė district. Object of analysis – land market of agricultural land in Ukmergė district. With reference to the information of Registry centre, in year of 2006 there were drawn up 1103 transfer transactions of agricultural land in Ukmergė district, overall transferred area during the year is 3, 5 thousand hectares. Increasingly are registered agricultural land plots: mostly registered transfers are in II quarter of year 2005, least in II quarter of year 2003, accordingly 360 and 21 transactions. There were drafted maps of land values, after the market analyze was accomplished. There was collected information about buyable agricultural land plots in a period of 2003-2006 year. There was applied information about 252 plots for analysis. After the accomplished multinomial regression analyze, there were defined, that the biggest impact to the price of the plot has other factors and distance till the centre of district. All factors connected with the possible modification of main objective plot, use purpose are referred to other factors. Because unproductive land is dominating in Ukmergė district, the biggest influence to the market’s activity has place of the plot and communication with the district’s centre... [to full text]

Žemė ir su ja susiję objektai, kurių buvimo vietos negalima pakeisti, nekeičiant jų naudojimo paskirties arba nemažinant vertės bei ekonominės paskirties, arba turtas, kuris tokiu pripažįstamas įstatymuose yra nekilnojamasis turtas. Paskutiniais metais žemės yra pati paklausiausia prekė iš nekilnojamojo turto objektų. Atliekama daug sandorių, susijusių su žemės pirkimu-pardavimu, dovanojimu, mainais. Tokie veiksmai skatina žemės rinkos plėtojimąsi. Šio darbo tikslas – ištirti miškų ūkio paskirties žemės rinkos intensyvumą Alytaus apskrityje ir miško žemės kainas. Nustatyta, kad Alytaus apskrityje yra santykinai daugiau miškų, nei vidutiniškai Lietuvoje. Privatizuotų miškų plotas 2007-01-01 apskrityje sudarė 111,8 tūkst. ha arba 42,0% nuo visų miškų, o Lietuvoje 743,8 tūkst. ha arba 35,2%. Miško kaina labiausiai priklauso nuo brandumo, vyraujančių medžių rūšies, jų tūrio bei konkrečiam žemės sklypui taikomų apribojimų. Aukščiausiomis vidutinėmis rinkos vertėmis pasižymi ąžuolynai, uosynai, klevynai, maždaug 90 metų senumo medžiai. / Land along with objects affixed to it (which cannot be moved without the change of the purpose of their use or without the decrease of their value or economical purpose) or capital that is recognized legally is called immovable property. In latter years, land is the most marketable item among the objects of immovable property. At present, many bargains, connected with the land purchasing and selling, granting, interchange, are concluded. Such actions stimulate the development of land market. The aim of this work is to analyse forestland prices as well as the intensity of the market of the land suitable for forestry purposes in Alytus County. It was defined that there are comparatively more forests in Alytus County than on the average in Lithuania. By January 01, 2007, the area of privatised forests covered 111,8 thousand ha or 42,0% of the county’s area, in Lithuania they covered 743,8 thousand ha or 35,2%, respectively. Forest price mostly depends upon the maturity and species of prevailing trees, their size as well as upon the restraints applied to particular land plots. The highest average market values are characteristic to oak-woods, ah-groves, maple-groves, and 90 year-old trees.

高速鐵路的興建與營運，除為臺灣交通運輸開啟新紀元外，而以大眾運輸導向為概念劃設之高鐵特定區亦為新市鎮開發以及大眾運輸導向（Transit-Oriented Development, TOD）建立代表性意義。由於高鐵特定區土地開發具備大眾運輸導向之代表性意義，而究竟影響高鐵特定區內住宅土地價格之因素為何?高鐵站對於特定區內之土地價格影響為何?鄰近高鐵車站或位於高鐵前站，是否有助於土地價格之提升?總體經濟環境是否為影響特定區內土地價格之重要因素，其影響程度為何?實為值得探討之問題。 經本研究證實，影響高鐵特定區住宅土地價格之因素包括面臨道路寬度、與高鐵站距離以及與高鐵站距離平方以及土地處分前一季經濟成長率、土地處分前一季住宅建照核發面積與土地處分前一月銀行業基準放款利率等因素，其中除與高鐵站距離以及與高鐵站距離平方一項變數外，其餘顯著變數皆與過去文獻及本研究預期相符合。本研究亦證實與高鐵站距離以及與高鐵站距離平方與土地價格間，呈現先正後負之曲線關係，故與高鐵站具有相當距離者，其可兼具交通便捷性及居住寧適性，購地者亦願意支付較高土地價格。 其次，是否位於高鐵前站之變數，並不具顯著性且未符合本研究預期，認為其主因係特定區尚未發展成熟且區內土地多未開發，故尚無法發揮原預期效益，加上實際發展係以後站開發較為成熟且多數通勤人潮往來之出入口處，如高鐵新竹車站、高鐵台中車站等，故造成此一變數非為影響高鐵特定區住宅土地價格之主因。

近年來，公部門或私部門多有土地價值評估之需要，現今土地交易課稅稅基與私部門投資抵押評估上，多未考量土地與建物個別因素應相互影響價值之因素，導致已開發土地價值評估產生偏誤，故如何合理自房地價格中分離已開發土地價值，是現行土地評價之重要課題。在房地價格分離之相關研究中，如何精準區分土地和建物價值影響因素為其關鍵的基石，而不同房地價格分離方法間差異，亦為本研究探討之議題。 本研究利用特徵價格模型分析方法，以臺北市區分所有建物之住宅交易案例為研究對象，建立複迴歸模型以分離房地價格。實證結果指出臺北市房地價格隨屋齡增加，呈現先遞減後遞增之變化，驗證高屋齡下土地再開發價值之存在，並發現各屋齡分層間土地移轉面積、管理維護對房地價格影響程度不同，藉以有效區分屋齡對土地與建物價值之影響；而現行實務上常見之土地抽取法，在分離房地價格上恐有高估已開發土地價值，以及放大價值漲幅與縮小價值跌幅之問題，顯示其建物成本價值評估過於僵固，將產生偏誤，使建物價值無法有效隨市場景氣變動。此外，透過分量迴歸模型檢驗，其結果顯示已開發土地價值與高屋齡效果間呈現正向關係，亦指價值愈高，其土地再開發價值影響愈顯著。最後，本研究統整相關實證結果，釐清現行房地價格分離上之問題，盼能改善與提升土地價值之評估能力與精準度。 / In recent years, land value assessments have been needed for different purpose. The current assessing of land transaction taxable base and mortgage demands does not consider the individual factors of lands and structures should affect the value of each other, resulting in the developed land value assessment has generated errors. Therefore, how to decompose housing price reasonably and analyze the developed land value is important for land value assessments. 　　This study establishes multiple regression model by selecting residential condominium sale data in Taipei City as sample, in order to decompose the housing price into developed land and structure value. The empirical results show that the reversion of housing price is due to the redevelopment value, and land area and level of maintenance have impact on housing price in different age variables. Besides, we also find that it has a positive relationship between developed land value and redevelopment value effect on price, and land extraction method probably has some problems in overestimation of developed land value, resulting in miscounting of land price fluctuation. According to the aforementioned, this study concludes with some issues of decomposition housing price for improving and enhancing the accuracy of land value assessments.

一般在討論台灣土地稅的文章，很多都從孫中山的土地稅論點發展，對地價變動的「不勞而獲」利益，力主予以課徵，課徵高稅率的土地增值稅，以求社會公平，也從關心社會公平的角度，對地價稅也主張以累進稅方式，用提高稅率方式促進土地利用效率。但本文認為這樣的觀點並不正確。 我們從生產理論推論土地在生產活動，由於生產要素數量比例的調整會產生不同的生產力，進而推論一般認定土地土地價格、數量變動與土地收益變動的關係。地價變化的主因來自土地收益（地租）變化，土地收益變化是「因」，土地價格變化是「果」，處理地價變化問題，重點在對土地收益課稅，也就是地價稅，不是對地價變動課稅的土地增值稅。目前強調對地價稅輕稅，卻對土地增值稅重稅，不僅無法處理孫中山所提出取締「不勞而獲」的問題，甚至讓問題更嚴重。 本文在公平上強調不僅土地資源的應用要公平，貫穿孫中山土地稅的精神，應該所有的生產資源都應一視同仁，由此反推出孫中山過份強調土地的特殊性，導致土地在經濟活動中受到不平等的對待，這樣的不平等，在經濟資源在經濟部門間的移動，導致土地價格更加不合理，也使資源配置更不合理。另一方面，我們也討論孫中山所謂的公平與目前累進稅的公平意義差別，認為現行土地稅採行累進稅，已經偏離孫中山的想法，與原意不合。而累進稅的設計在許多方面並無法促進公平，甚至更不公平。 在效率方面，我們認為價格機能會讓資源配置到最佳狀況，因此地租曲線所呈現的相對土地收益、相對價格是很重要。由於百分之百的土地增值稅會出現閉鎖效果，使得土地增值稅改為累進稅制，這樣就紊亂值本的價格體系，扭曲資源配置，也讓價格資訊原本就不明的狀況更加不透明。不僅於此，連涉及土地收益的地價稅也採行累進稅制。更攪亂土地資源。我們認為土地稅採行累進稅，不僅扭曲孫中山的原意，而且對財富分配助益不大。 再者，我們引進預期及均衡概念去解釋地價變動，實際上，土地交易價格因為含有預期因素，所以交易價格所反映土地購買者的報酬率經常會低於市場狀況，所以土地交易不一定有利。也從均衡的概念推論，一般認定購買土地的報酬率高，其實不正確。若購買土地的報酬率高，則賣土地的人就是傻瓜。 最後，我們引用嘉義市的公告地價、公告現值，印證我們的推論。

現實生活裡，舉凡土地合建分屋、房地分離課税、徵收補賞、容積移轉、聯合開發、乃至都市更新權利變換等土地價值估價，最終均不免涉及基地因分層使用，而產生的立體地價應如何評估，始符合權益分配公平的問題。 本研究係以成本法計算公式為基本模型，對區分所有建物房地分離估價的拆算方式做一檢視，藉以釐清基地權利價值拆算基礎的爭議，以及立體地價評估模式的應用。 都市更新權利變換前為區分所有建物者，以其房地總價求取區分所有建物之基地權利價值估價，依現行不動產估價技術規則、計有地價分配率、土地開發分析及房地價值構成比率三種分離模式。按理，三種分離模式均為成本法計算公式的應用，在同一估價時點，依相同的估價條件與一致的基礎數據上，三種分離模式之計算公式應可互通使用，拆算結果也應無不同。惟依現行不動產估價技術規則之實際應用上，三種分離模式拆算後之基地權利價值卻有所不同，因此，對區分所有建物之基地權利價值估價，究竟應如何運用三種分離模式的拆算方法，以建立一適當的立體地價評估模式，始不致扭曲其價值之真義，乃為本論文研究之重心。