Opportunities for the Development of the Latvian Property Tax Administration System through Improvements in the Property Registration System and the Implementation of European Union Requirements for Geospatial Information

Nowadays modern, geospatial information system (GIS) based, integrated property data systems (infrastructures) are used for increasing the performance of the public sector and decreasing the administrative burden on society with regard to real estate, spatial planning, also in property tax administration and property mass appraisal. This paper will describe suggested possible proposals for the improvement of real property tax administration and mass valuation system, because new implementations are only on the development phases now: there are no completed and functioning solutions yet regarding of new approach of property related data registration and sharing, as well as use in the property taxation administration and mass valuation