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International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences, Vol XXXV, Part B4. Istanbul 2004
area which had mistakenly been registered.
According to the results of this step, GDNE appeals
to the related court for related corrections.
5) Searching for the updated status of the mistakenly
registered real estates. Here, “updated status"
means the status by the date of the search. Updated
status might be rather different from the status of
the date of PC registration since the real estates
might have been sold, subdivided etc. after
registration. This search will start from the pages of
the step 3. If there are full pages. the searches
should also check “next pages” for the continuing
information of an estate. The information contained
in the rows which had not been canceled already
are recorded as the result of this search. The owner,
share, area, and estate identity are part of this
information. This information can then be used for
needed corrections. According to this, the court
point out the corrected registrations to the LT
offices.
All of the above steps require lengthy searches in the
traditional L'TC system. Analyses are visual and information
retrieval is manual mostly from paper documents. That is, the
involved are tedious. time consuming, and error prone
processes. As a result, such incorrect land registrations
become very difficult to detect. For this reason, they are
either omitted or take time for the courts to make final
decision. In either of the cases, it means valuable losses in the
National economy.
In an e-government infrastructure, it is particularly important
for the LTC offices to offer these analyses as “web services”
to the use of other public and private organizations. LTC
offices can only do these by the support of a TGIS.
Tax Offices
In Turkey, taxes are collected by tax offices that operate
under the Ministry of Budget. Tax base in all taxes of Turkish
tax system is determined in respect to the taxpayer
declaration (Pehlivan, 2000). However, this system yields to
a high degree of loss in tax revenues due to incorrect
declaration or no declaration at all. As a solution, Cómert and
Akinci (2002) propose a completely new system for real
estate taxes. In the current system, tax offices often need to
analyze real estate acquisitions in a certain period to
determine incorrect or absent declarations. An example is the
case of income taxes, which is explained below.
Self employed persons pay income taxes through tax
declarations in Turkey. However, incorrect declarations are
not rare in this system. Tax offices may determine incorrect
taxes by comparing the declared values to that of the previous
years’. Incorrect taxes may also be noticed from the amount
of declared values which are considerably low. In this case,
tax offices make asset research to document low declaration
and determine fine amount. An asset research may comprise
both movable and immovable assets. [In an immovable asset
research, the real estates that a tax payer and his family has
bought or sold in a certain period of time are searched. In
addition, cancellations of previously established mortgages
should also be determined since this is an income earning as
well. The asset searches may be needed in many other court
cases. The procedure is as the following:
I). Searching on OR and determining of LTR page
numbers of the real estates of the tax-payer. In this
process, OR is manually searched line by line with
taxpayer's name, surname and father name. As a
result of this search, LTR and RER page numbers
are retrieved on the basis of districts. This step is
completely manual.
N
Retrieving data from the corresponding LTR/RER
pages. The values of the real estates which had
been either sold or bought by the taxpayer in a
given period are retrieved. In addition, the values of
the real estates of the same taxpayer with revoked
mortgages concerning a period of time are also
retrieved. If the values are not available on the
registers then related official documents are
searched. These values are listed with estate id and
officially sent to tax offices.
3) Comparing the declared and retrieved tax base.
This is done by tax offices. If there is a missing
declaration, the legal procedures are followed for
the corresponding fines.
Like the previous example, all of the above steps require
lengthy searches in the traditional LTC system. Analyses are
visual and information retrieval is manual mostly from paper
documents. That is, the involved are tedious, time
consuming, and error prone processes. In short, detecting
incorrect and missing tax base declarations is rather difficult.
For this reason, tax base controls are generally omitted. This
means considerable decreases the Country's tax revenues.
In an e-government infrastructure, it is particularly important
for the LTC offices to offer these analyses as “web services”
to the use of other public and private organizations. LTC
offices can only do these by the support of a TGIS.
Courts
In Turkey, the rate of the cases between administration and
citizens and between citizens has been rather high.
Approximately 5% of the total cases are due to the objections
to property cadastre (DIE, 2002) When the case of
preemption, property, inheritance and transition added to
these, the rate will increase significantly. Unfortunately, a
certain statistical figure is not available from State Institute of
Statistics (SIS) concerning this issue. Because SIS evaluates
these cases under a single title called as “land titling cases”
and these are the cases which have 5% percentage mentioned
above. The courts need temporal analyses of land title and
cadastral data related to property cases. The example
necessary for inheritance and transition cases is explained
below.
Inheritance and transition case starts with an heir’s appeal to
the related court for sharing of the inheritance. Courts take
into consideration the real estates that litigant had declared
pertaining to the testator in these cases. The court has to also
consider whether the other heirs have an objection or not. If
there is no objection, the court requests that LTR office
determine whether related real estates are in testator’s
ownership when he died. However, litigant or one of the
other heirs can declare that they do not know all the real
estates of the testator. In this case, the court needs to
determine the testator's real estates countrywide. The steps |
and 2 of the previous example are also valid for this analysis.
