PL EN


2010 | 14 | 1 | 73-86
Article title

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

Content
Title variants
Languages of publication
EN
Abstracts
EN
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.
Contributors
  • Saulius Raslanas, Department of Construction Economics and Property Management, Vilnius Gediminas Technical University, Sauletekio al. 11, LT-10223 Vilnius, Lithuania
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
10LTAAAA080325
YADDA identifier
bwmeta1.element.03379af8-c12c-3939-a990-ea532a1ec7e9
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