Land value tax in the context of sustainable urban development and assesment. Part I - Policy analysis and conceptual model for the taxation system on real property

Abstract

This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.

Šiame straipsnyje nagrinėjamos problemos, susijusios su nekilnojamojo turto apmokestinimu. Straipsnis padalintas į dvi logines dalis. Pirmojoje dalyje panagrinėta darnaus vystymosi koncepcija, apžvelgta Lietuvos nekilnojamojo turto mokesčių sistema, ypatingas dėmesys skirtas žemės vertės mokesčio poveikiams. Kaip šios dalies tyrimų apibendrinimas pateikiamas naujas Lietuvos nekilnojamojo turto apmokestinimo modelis, paremtas vien tik žemės vertės mokesčiu.