Abstract[1]
Establishing and updatingthe estate database is an infrastructural and sustainable entity for the municipality’s revenue generation and is considered as a key tool in monitoring the development of cities.Access to accurate and up-to-date information on real estate is one of the most important prerequisites for decision makers in urban planning. With the advancement of information technology in recent decades, the traditional mechanism for keeping property information has also been replaced by computerized spatial information systems. Nowadays, the issuance of fairer and more accurate real estate renovation tax is not feasible except byimplementing a system based on database.
In this research, the audit process and results of over 6600 estates inthe city of Noosh Abad (Kashan) in the year of 2014 were investigated. In the field stage, surveying and the completion of the audit forms were performed and then,a software with the capabilities of entering data, displaying data, defining the formula for calculating taxes, preparing reports and issuing bills was designed.In the meantime, the GIS software was implemented after refining data and correcting the drawing errors using topology.
The statistical analysis of this database about the number of estates, area and total debt indices in each neighborhood indicates that there is a linear correlation with a coefficient of 0.9 among these indices. Providing a debt distribution map in the neighborhoods of Noushabadwhich shows the total calculated tax in each region was another outcome of this plan. According to the plan, a total of7459 million Rial renovationbills were issued for the estates which, compared to the municipality’s budget in the year of 1393, it suggests that this revenue as a continuous source of incomecould compensate for a significant portion of the municipalities’ budget deficit.



[1]  - به دلیل کیفیت نامناسب متن چکیده مبسوط انگلیسیِ ارائه شده توسط نویسنده مسئول مقاله، نشریه به ناچار اقدام به ترجمه مجدد متن چکیده فارسی و انتشار آن به جای چکیده مبسوط انگلیسی نموده است.