The use of fiscal incentives taxation and subsidies to encourage better land use

Abstract

Malta is an island with limited natural resources. Yet, it requires all the facilities essential for any economy to function properly. One of its major constraints is its small size which has to cater for various uses- infrastructural facilities, airport, ports, residential housing, agriculture, tourist accommodation, industry and recreational areas. Consequently, tt is not difficult to deduce that the 316 km squared island encounters a huge pressure on land use. Unfortunately, this precious resource was taken for granted for too many years . Actually, no objective evaluation of land use was undertaken at a national level prior to the Structure Plan and there were other limitations as well. "In the past, Malta has had a poor record not only in relation to strategic planning but also with respect to enforcement of those land use and development controls which have been enacted. This was due partly to a belief on the part.of many members of the public that what happened on the ground had little to do with the content of plans and much more to do with an individual's ability to pressurise the right people in government."(Structure Plan :Final Draft) Such a situation seemed sustainable in the past when a lot of land had been unbuilt and when the population was smaller. However, nowadays the community is experiencing the consequences of previous neglect regarding land use. It is also encountering an increase in population and new trends. These factors put Malta in a situation whereby further misuse cannot be tolerated. It is obvious that careful planning is required since only planning can ensure the best allocation of resources.