Local tax legislation means that the local government designates its own local tax category, prescribes its own tax, and executes the tax assessment rights. Local taxation independence has great impact on the finance and development of the local government and has become a prevailing international trend of thought in recent years. In Taiwan, local governments commonly face the problem of tax assessment shortage due to general economic slowdown in the past few years. Increase of government spend worsens the finance of various levels of local governments. The fact that the local governments in Taiwan are spending more money than what they take in causes the annually increased deficit budget. In addition, the merge and upgrade of five cities this year will definitely cause expelling effect on the income of local governments. Therefore, the tasks of increasing revenue and cutting spending should not be further delayed by the local governments. Local government financial independence is one of the crucial factors ensuring local autonomy business publicity. Therefore, the study of legal causes and reforms of local government tax income shortage, especially the study of local tax legislation that directly affecting tax assessment, is an important issue for safeguarding local government financial independence and local autonomy. This study is a detailed analysis of issues based on local government legislative precedents and literature reviews. Using the information collected, this study analyzes the differences and similarities of practical and academic views, conducts in-depth interviews of experts in this field, and thereafter presents conclusions and proposals. The soundness of local tax legislation can not be achieved without the maturity of democratic concepts, local autonomy consciousness, time and environment. Expanding tax sources can be done in two ways at the same time. First, nationwide local tax shall meet the principles of sufficiency and stability of taxation. Specifically, an overall review on the current local tax system should be conducte, including the revocation of unreasonable tax reduction and increase of publicly announced land prices. By doing so, we can meet the finance demands from local governments. Second, local government can create new taxes that meet the principle of equity, neutrality, and benefit-receive. Specifically, local government can impose taxes with designated purposes of use, establishing the link between people¡¦s interests and burdens and meeting the special demand of local government finance. Combining these two ways shall solve the problem of insufficient tax assessment.

The main purpose of this research is to analyze the differences of the cross-strait local tax system in view of the political structure, economic development and the system of land ownership. The Local Taxation of PRC comes from industrial and commercial taxes including business tax, value added tax and income tax of business; while the local taxation of ROC comes from landing taxation including land value tax, land value increment tax and house tax. In 1992, the land value increment tax accounts for 71% because of the economic boom in ROC. This research uses the method of comparative economic systems to discuss the effect of Local taxation system with regard to the economical and non-economical factors from four aspects such as economic structure, tax policy , politics, and property right system. Before 1978, PRC paid much attention to state-owned enterprise¡]SOE¡^because of the planned economy. But the economic structure changes extremely after 1978 because of lifting restraint of labor force , permission of the foreign investment and export promotion. Therefore, PRC established the levied taxes system on foreigners in 1980 and substitution of tax payment for profit delivery of SOEs in 1983 and 1984. In order to fit the development of economy, PRC reformed the system of tax distribution in 1994. The system of tax distribution has classified the Central taxes and Local taxes and sharing taxes. There are 13 independent taxes and 8 sharing taxes of the current Local tax system . ROC has set Local tax system since 1951. According to the Law Governing the Allocation of Government Revenue and Expenditures as amended and promulgated in 1999, current taxes are classified National taxes and Local taxes. There were 4 taxes was repealled in the last decades, inculding household tax, slaughter tax, banquet tax, and business vehicles license tax and stopped imposing on agricultural land tax. Because of abridging the Taiwan-Province in 1999, the Law Governing the Allocation of Government Revenue and Expenditures has amended and the Local tax system has increased to 9 taxes. The business tax(vat) of Taiwan-Province has become National taxes, while vehicle license tax and stamp tax have become local taxes.

Abstract The merging of business tax system to the National Tax Administrations on January 1.2003 is an opportunity to re-engineer their organization of the Local Tax Administrations. This research studies mainly the attitude response of tax officials at Tax Administration of Kaohsiung Metropolitan Government before its change. Data collection of this research was done by questionnaires filled in. Total questionnaires issued were 452,making survey of collecting 321 effective samples, the major conclusions were observed as follows¡G ¤@¡B Individual characteristics-sex, age, transferring status , position ,have significant differences on the cognition of organizational change. ¤G¡B Individual characteristics-sex, position, transferring status, marital status, children , have significant differences on the work value. ¤T¡BIndividual characteristics-sex, age transferring status, position, have significant differences on the attitude response toward organizational change. ¥|¡BAn obviously positive connection is extent between the three aspects of cognition toward organizational change and the two aspects of attitude response toward organizational change. ¤­¡BThe¡usocial status value¡v¡B¡upromotion value¡vin work value have a positive connection with an attitude towards supporting the organizational change. ¤»¡BThe¡ucognition of organizational structure ¡v¡B¡ucognition of influence over career and work¡v has strongest predictability in supporting and rejecting organizational change respectively. Keyword¡GOrganizational Change¡BLocal Tax¡BWork Value¡BCognition¡BAttitude Response

1 Abstract The topic of the presented thesis are issues related to public spaces. Public spaces are defined in the Municipalities Act and the Capital City of Prague Act and comprise all squares, streets, marketplaces, sidewalks, public green areas, parks and other areas accessible to anyone without restrictions, i.e. serving public use and irrespective of the ownership of the space. This is the only definition in the Czech legal system and several other norms refer to it. The main purpose of public spaces is their public use. Therefore, the relevant legal rules regulate also the limits of various activities in public spaces. The current legal regulation is rather brief and the topic has not been covered extensively in the legal doctrine as of yet. The aim of the thesis is to summarize the legal rules relevant to public spaces and the regulation of activities on them, as well as to identify issues and ambiguities stemming from the insufficient legal regulation. The first part of the work introduces the definition of public space and its history and illustrates the emergence and abolishment of public spaces. The legal definition characterizes public spaces using the listing of specific types of places and referring to a common characteristic, i.e. accessibility to public. It emphasizes that public spaces are...

ABSTRACT Tax revenue is the major source from which government¡¦s budget revenue and is very important to sustain the need of government¡¦s public expenditure. The increasing expenditure caused by satisfying the citizen¡¦s desire of sufficient and better local government¡¦s services on education, culture, transportation, social welfare, environmental control, public health, police, and fire protection etc., as well as the shortage of tax income caused by economic depression and the tax deduction policy of the central government had seriously deteriorated the budget deficit of the local government. In 2002, our government announced to put into practice the Local Taxation Law that empowers the local government with autonomous right to levy the local taxes. Under the current situation of economic depression, how to create new sources of tax revenue to improve the budget deficit demands an immediate attention of the local government of Kaohsiung County. This study first investigates the fundamental theory of local tax, our local tax system, and local tax system of other countries to obtain the principles and feasible taxing items of imposing local tax. Secondly, this study uses secondary data to analyze the financial situation of Kaohsiung County and to research on the reasons of the financial problems and difficulty to understand the justification of tax hike. Thirdly, an in-depth interview to the head and deputy of finance department and county councilor was conducted to collect data. Through the literature study, secondary data analysis, and interview results to construct the questionnaire structure. Lastly, we conducted a research in Delphi Technique by sending questionnaire to Kaohsiung County councilor, tax personnel, finance personnel, and accounting personnel to study the perception and attitude of the interviewee towards to imposing new tax, appropriate new tax items, timing for imposing new tax, the problems we are facing and the strategy of resolving the problems. Throughout the activities mentioned above, this study consolidates and summarizes some conclusions as follows: 1. Our country has fewer local tax items and has room to expand compared to foreign countries. Besides, it has been years Kaohsiung County has had budget deficit. All tax income is not even enough to pay for personnel expenses. Having new tax revenue is necessary and reasonable. 2. After the passage of Local Taxation law, local tax is split into two categories. One is nation-wide local tax and the other is initiated by the local government. Expanding tax sources can be done in two ways at the same time. For one, nation -wide local tax shall meet the principles of sufficiency and stability of taxation. Specifically, an overall review on the current local tax system should be conducted. That includes the revoke of unreasonable tax reduction and increase of publicly announced land prices. By doing so, we can meet the finance demands from local governments. For two, local government can create new taxes that meet the principle of equity, neutrality, and benefit-receive. Specifically, local government can impose taxes with designated purposes of use, establishing the link between people¡¦s interests and burdens and meeting the special demand of local government finance. Combining these two ways shall solve the problem of insufficient tax. 3. The interviewees are highly recognized the implication of fiscal autonomy to the local government and are positively support the local governments to raise their financial resources via a systematic and reasonable taxation on new items of local tax. 4. The legislative body is not totally against the tax add and it possibly be approved as long as the local governments still can not resolve the budget deficit problem via it¡¦s efforts on minimizing the expenditure. 5. New taxations on certain residents or enterprises within a county might be considered as long as these earmarked tax revenue is used for designate purposes. New taxes that are suitable for Kaohsiung County to impose are Quarry Tax, Pollution Tax, and Peddler License Tax, in that order. 6. Local government should take three important actions to increase the willingness of the citizen to pay taxes and reduce the impact of tax add. First is to explain in public the benefits and purposes of the tax add and disclose the usage details of the new tax revenue. Second is to preclude from squandering tax revenue. Third is to increase the qualities of public services and facilities. 7. Imposing new taxes can help to achieve the objectives of increasing income sources and hence improving finance. It also helps to establish the link between public expenses and people¡¦s tax burden. That link will keep people from having the thoughts of ¡§ free of charge¡¨ and wasting public resources. However, Facing with the problem that elected officials have no intentions to push tax increase, it is necessary to establish elected chief¡¦s sense of responsibility for finance. The central government should take the efforts the local government makes to taxation, the financial deficit, and the debt into the rating of the competitiveness of all local governments. The rating results should be open to the public to encourage the local government to aggressively find new tax sources.

The announcement and implementation of the ¡§Common Rules of Local Tax Law¡¨ not only complement the local tax legislation but the local government can also apply the local tax legislation to increase the local financial resources and adjust the idea that the local government must rely on the subsidiary of the central government. Since the implementation of the ¡§Common Rules of Local Tax Law¡¨, local governments throughout all hierarchies in the country only proposed 12 local tax proposals which have been taken as ¡§references¡¨ by the Ministry of Finance. This is perceived that there is a gape between the current implementation of the ¡§Common Rules of Local Tax Law¡¨ and its conception especially the feasibility analysis of the ¡§Common Rules of Local Tax Law¡¨ implementation. As a result, the ¡§Common Rules of Local Tax Law¡¨ requires a further review and evaluation. The aim of this research is to study the new local taxes division situation of the local government after the Common Rules of the Local Tax Law was promulgated by the central government. There are four specific research topics: 1. comprehensively understand the local government¡¦s local taxes division according to the Common Rules of the Local Tax Law or the planning of the new local taxes division. 2. focus on the implementation of the Common Rules of the Local Tax Law of the local government to conduct a feasibility evaluation. 3. analyze the different viewpoints toward the feasibility of the ¡§Common Rules of the Local Tax Law¡¨ implementation and clarify the contextual relationship between the ¡§Common Rules of the Local Tax Law and its implementing environment. 4. summarize the local government¡¦s recommendation on the ¡§Common Rules of Local Tax Law. This study uses the research method including the literature survey method, secondary data analysis and questionnaire survey to obtain more objective research result. The findings of the research are as the followings: 1. the local government¡¦s perspectives toward the variable factor of the imposing (or not imposing) the new local tax will not vary with the ¡§tenure of the local government leader¡¨ but will significantly vary with the ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ and ¡§local governmental relationship¡¨. 2. the local government¡¦s perspectives toward the variable of the encouragement of new local tax imposition strategy and measure will not vary with ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§tenure of the local government leader¡¨, ¡§political party of the local government leader¡¨ , ¡§the political party of most of the elected local representatives and ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ but will significantly vary with the ¡§local governmental relationship¡¨. Finally, this study provides recommendations according to the perspective of legislation, politic, administration, central government support and incentive based on the research results and the impact on the reform. It is hoped that the recommendations can be taken as references by local government for new local tax imposition as well as for future finance reformation.

一.研究目的與方法 隨經濟的發展與進步，地方公共支出日益擴大，而地方稅收成長率又趕不上公共支出擴張的速度，地方財政日趨困難。在自有財源不足情況下，長年皆有賴上級政府補助。然隨國家各項重大建設實施，社會福利政策推動，中央政府財政亦感困難。為使地方各項政事能順利推展，地方政府應努力朝財政自主性方向解決問題。本文目的係基於地方政府自關財源的理念，對地方所得稅作一介紹，並對我國考量是否可引進該課稅制度作一初步評析，以為地方縣市開拓一可行之新財源，以部分紓解地方財務的困境。 本研究方法，首先以地方所得稅的理論基礎作一文獻上的整理及此稅課徵所應考慮的問題。繼而介紹美、日、韓等國課徵地方所得稅的制度，並比較世界各國課徵的現況，以為國內實施此稅之參考，並根據目前國內地方財政環境及稅務行政上的問題加以討論，分析我國實施地方所得稅之可行性。最後以試擬之地方所得稅制度，針對民國 83 及 84 年的稅基資料預估各縣市課徵得的稅收。 二.研究發現 (一)地方所得稅的理論依據 1.受益原則-- 因地方政府提供公共資源及設施，使個人之勞力與資本能夠發展其專長、獲取所得。再者，對非居民者之受益課稅。對在本地工作，而非居住於本地之工作者，由於目前僅有財產稅之課徵，無須繳納稅賦，造成使用公共資源卻不負擔成本的情況。故地方所得稅對居民及非居民在本地所賺取的所得者課以所得稅，使受益與付費能夠相互配合。 2.分散稅源-- 地方所得稅可分散稅源而降低其他地方稅的稅率，避免因過份依賴單一稅所形成的扭曲，並使地方稅制結構趨於效率及公平。另外，配合財產稅之下，提供地方政府穩定的收入來源。 (二)各國地方所得稅制度及其比較 各國地方所得稅制度設計規定不一，其特色可歸納如下： 1.地方個人所得稅-- 地方政府課徵地方所得稅時，其稅基往往採用中央所得稅的課徵資料，如課稅所得、分類所得或應納稅負等，顯示為降低稽徵成本，往往以中央之課稅資料，加以稍微修改。設計制度時，有些國家（如日本、韓國）會加入具有受益觀念的定額部分，使受益之居民分擔行政經費。使地方所得稅包括定額部分及所得部分，可收定額收穩定高及所得稅收彈性大的長處。 2.地方公司所得稅-- 各個國家的規定大多類似。除了根據應益關係對所屬行政區內的公司課徵定額部分的稅（如日本、韓國）外，一般規定，以其公司在當地所產生的營業所得，依照營業類別或所得高低，課以不同的稅率，亦或對所有公司採用一致的稅率。 (三)制度可行性分析 1.依據憲法第十章，財政收支劃分法第七條，省、縣自治法第十七條、十八條及第四十七條及尚待審議的地方稅法通則草案，已給予地方政府課徵地方所得稅適當的法源基礎。若中央制定稅法通則，以為省縣立法之依據，再經過省縣（市）議會議決即可實施。 2.地方所得稅徵收包括以個人及營利事業為對象。在稅基可行方向上，地方個人所得稅方面可採我國扣繳綜合所得稅之扣繳所得或綜合所得淨額方式課徵：地方營利事業所得稅可用每年營利事業所得額為可分配之稅基，以營利事業於各地之營業額做為分配稅基的基礎。 (四)稅收估計 根據地方所得稅試擬之制度，對 83、84 年度北、高及全省 21 縣市做稅收估計，綜合以下二點發現： 1.地方所得稅的徵收，縣市本身的所得稅基影響其可徵得的稅收甚大。 2.由稅收估計的結果顯示，地方所得稅課徵，各縣市每年可徵得稅收數額變動不大，可帶給地方政府穩定的課稅收入。 三、建議事項 建立一切實可行的「地方所得稅」制度，藉此充裕地方財源，增加地方財政的自主性，歸列以下幾點建議： (一)已由行政院會通過的「地方稅法通則草案」，應盡速由立法院審議以為縣市課徵地方所得稅之法令依據。 (二)為防止各縣市若自主獨立課徵，稅率規定不一，使各地居民間稅負上的差距不同，造成人口搬遷或移動，可考慮全國採取一致性的租稅課徵辦法，由中央政府加以規範，便於全國政事的推行。 (三)地方營利事業所得稅基於稅務行政的考量，可取用每年營利事業所得額做為可分配稅基，以營利事業於各地分公司之營業額為稅基分攤的基礎，乘以一比例稅率，為各縣市地方政府的稅收。 (四)地方個人所得稅，地方縣市參照我國綜合所得稅申報書，以綜合所得淨額未稅基課徵比例或累進稅；另外，基於所得稅即時徵繳的基本精神，亦可於給付所得時所填具的扣繳憑單藉以課徵單一稅率，列為縣市稅收。

Au Cameroun, les transformations de la fiscalité locale qui se sont opérées au fil du temps n'ont eu aucune incidence sur l'autonomie financière des collectivités territoriales ; celle-ci demeure comprimée. Quant à la bonne gouvernance, elle apparaît parfaite sur le papier -signe de la pression des bailleurs de fonds internationaux-mais inexistante dans la pratique. Alors que les tentatives internationales de lutte contre la pauvreté semblent montrer leurs limites dans ce pays, les recettes fiscales locales y restent quant à elles insuffisantes, en raison notamment de l'ampleur du secteur informel et de l'inefficacité de la politique fiscale. Il s'ensuit une crise de la fiscalité locale qui s'accompagne d'une crise des finances locales. Aussi, des réponses appropriées de financement des collectivités territoriales doivent-elles être trouvées si le Cameroun entend rester sur la voie du développement. La piste des recettes non fiscales et celle de la coopération entre collectivités territoriales ne devraient pas être négligées. Si ces pistes sont nécessaires, elles ne sont pour autant pas suffisantes : elles ne sont pas à même de générer des ressources à hauteur des besoins des collectivités territoriales. Dès lors, une réforme axée sur l'amélioration des modes de financement des collectivités territoriales semble inévitable, voire urgente. Ainsi, le modèle camerounais des dotations étatiques devrait-il être revisité pour plus d'efficacité. Par ailleurs, si la réforme de la fiscalité locale devrait prioritairement être tournée vers la simplicité, l'efficacité, l'efficience et l'équité, il est tout aussi important qu'elle soit tournée vers la pertinence institutionnelle, une démarche qui peut se révéler très efficace en matière de mobilisation des ressources -y compris fiscales -dans le contexte camerounais. / No english summary available.

Une réforme efficace et efficiente du secteur public constitue un enjeu important pour les gouvernements et les partenaires au développement partout dans le monde. La décentralisation budgétaire ̶ le transfert de compétences en matière de recettes et de dépenses du gouvernement central vers les gouvernements locaux ̶ est souvent considérée comme un moyen d’améliorer l’efficacité de la mobilisation des ressources domestiques et de renforcer l’accès et la qualité des services publics. Dans la poursuite de ces objectifs, la décentralisation budgétaire est devenue un élément essentiel de la politique de réforme du secteur public dans de nombreux pays surtout ceux en développement. Face à l’importance des enjeux liés à cette réforme notamment sur les finances publiques, une importante littérature économique s’est attachée à étudier ses conséquences et les conditions de sa réussite. Cette thèse contribue à cet effort à travers quatre chapitres portant sur les effets de la décentralisation budgétaire dans les pays en développement et plus précisément en Côte d’Ivoire.Le premier chapitre analyse les conséquences de la mobilisation fiscale au niveau municipal sur l’accès aux services publics et sur la réduction de la pauvreté. Les résultats suggèrent que l’augmentation des revenus des municipalités accroît l’accès aux services publics, notamment l’éducation, et, dans une moindre mesure, réduit la pauvreté. Cet effet est accentué dans les régions à faible diversité ethnolinguistique et en milieu urbain. Le second chapitre évalue les effets de l’autonomie fiscale des municipalités sur la distribution de revenus de la population. Empiriquement, les résultats suggèrent qu’une augmentation des revenus prélevés par le gouvernement central (et rétrocédés aux municipalités) réduit les inégalités de revenus, alors qu’une augmentation des revenus directement prélevés par les municipalités augmente les inégalités (taxes locales). Le chapitre trois (3) analyse dans quelle mesure les transferts du gouvernement central aux municipalités affectent la mobilisation des revenus de ces dernières. Les résultats montrent qu’une augmentation des transferts augmente les revenus des municipalités provenant des impôts rétrocédés, et, dans une moindre mesure, les taxes locales. Le quatrième chapitre porte sur les déterminants de la conformité des taxes foncières. Nos résultats concluent que la conformité des taxes foncières est déterminée, entre autres, par les niveaux de services publics du gouvernement central et des municipalités, de la confiance des citoyens envers les municipalités et de la compréhension des citoyens du système de taxation. Les résultats de cette thèse induisent d’importantes implications en termes de politiques de renforcement du secteur public. / An effective and efficient public-sector reform enhances government capability to raise domestic revenue for prioritized spending. It also contributes to strengthening the government capacity to manage public resources more effectively and deliver public services. In pursuing these objectives, fiscal decentralization, the devolution of taxing and spending powers to lower levels of government, has become a key public-sector reform in many countries. Given such high stakes, a growing economic literature is focusing on how to better understand the challenges developing countries face in implementing fiscal decentralization reforms. The present thesis adds to this effort through four contributions shedding light on specific issues related to fiscal decentralization.Chapter 1 analyses whether and how municipal revenue mobilization could enhance citizens’ access to public services and reduce poverty. The results indicate that increasing municipal-raised revenues improve access to public services and reduce poverty. This effect works mainly through enhancing access to education than on access to health, especially in less ethnically diverse localities and in urban zones. Chapter 2 investigates the effect of municipal revenue autonomy on inequalities within sub-national governments. We conclude that higher local revenue autonomy reduces income inequalities within localities, which effect differs between the type of revenue and jurisdiction considered. Chapter 3 analyzes the impact of the transfers from central government to municipalities on the revenue mobilization by municipalities. Our results show that increasing central transfers to subnational government boost revenue mobilization by municipalities for both tax revenue and non-tax revenue. The effect of transfers is found to be higher for tax revenue than for non-tax revenue. Finally, we examine whether the effect of government responsiveness on property tax compliance differs between central government and municipalities in chapter 4. The results conclude that responsiveness by municipalities is found to have a greater effect on property tax compliance than those by central governments. The results of our analysis bear important policy implications to strengthen public sector, especially in sub-Saharan Africa.

Made available in DSpace on 2016-06-02T20:00:28Z (GMT). No. of bitstreams: 1 2272.pdf: 8334544 bytes, checksum: a9fb41afdb769431e813acd163cce26a (MD5) Previous issue date: 2007-12-18 / Location is a central variable in mathematical models of real estate appraisal. The main goal of this dissertation is to propose a method for the treatment of this variable in a specific kind of appraisal, but very relevant, known as PGV (in Brazil, anything like an assessment roll). Besides being a important instrument of urban tax policies, PGVs also have their usefulness in urban planning for revealing the dynamics of real estate valuation. The study focuses in São Carlos (São Paulo State, Brazil), a city of nearly 210.000 inhabitants. It is a city of intermediary size, whose spatial patterns of real estate valuation are not quite simple, like in small towns, but factors whose effects have maximum expression in the metropolitan environment start to consolidate. The main of them is segregation, and the conditions of competition for the best location occur in the field of real estate market. This study aims to explore the amplitude of the city, with its variability of characteristics, incorporating in the object of study the locations of the urban core and expansion areas. It discusses the influence or correlation of factors such as demand for public services, infrastructures, attributes of location, neighbourhood aspects, urban amenities and aspects of illegality in the composition of the market value of these properties. Thus, diversity and variability of characteristics widen the study of the valuation pattern of the urban land. The innovative approach of this study is to link two fields of knowledge apparently distincts the inferential methodologies of mass evaluation and the studies of intra-urban location. The common potencial issue is tax application. It means, to the local governments, to consider the city as it shows itself, ensuring not only the success in evaluative formulations, but the respect for the principles of fairness that should characterize the tax policies. / A Localização é uma variável central em modelos matemáticos de avaliação imobiliária. A presente dissertação tem como principal objetivo propor um método para o tratamento desta variável em um tipo de avaliação bastante específico, mas de grande relevância, comumente conhecido como Planta de Valores Genéricos (PVG). Além de importante instrumento de políticas tributárias urbanas, as PVG têm grande utilidade no planejamento urbano, ao refletir a dinâmica da valorização imobiliária. O estudo concentra-se em São Carlos (SP), um município de aproximadamente 210.000 habitantes (IBGE 2002). É uma cidade de porte intermediário cujos padrões espaciais de valorização imobiliária não são tão simples, como em pequenos municípios, mas delineiam-se fatores cujos efeitos têm expressão máxima no ambiente metropolitano. Um dos principais deles é a segregação e as condições de competição pelas melhores localizações ocorrem no âmbito do mercado imobiliário. O trabalho procura explorar a amplitude da cidade, com sua variabilidade de características, incorporando ao objeto em estudo as localizações do núcleo urbano e nas áreas de expansão. Trata-se da influência ou correlação de fatores como oferta de serviços, infraestruturas, atributos de localização, aspectos de vizinhança, amenidades urbanas e aspectos de ilegalidade na composição do valor de mercado destes imóveis. Assim, amplia-se a diversidade e variabilidade de características no estudo do padrão de valorização do solo urbano. O enfoque inovador do presente estudo é unir dois campos do conhecimento aparentemente distintos - as metodologias inferenciais de avaliação em massa e os estudos de localização intra-urbana. O tema potencialmente comum é a aplicação tributária. Significa, para os governos municipais, considerar a cidade tal como ela se configura, garantindo-se não só o êxito nas formulações avaliatórias, mas sobretudo o respeito aos princípios de impessoalidade que devem caracterizar as políticas tributárias.