Land Value Tax in the Context of Sustainable Urban Development and Assessment. Part II — Analysis of Land Valuation Techniques: The Case of Vilnius

• Authors: Saulius Raslanas , Edmundas Kazimieras Zavadskas , Artūras Kaklauskas , Arūnas Remigijus Zabulėnas

Title variants

LT

Žemės vertės mokestis darnios miestų plėtros kontekste ir vertinimas. II dalis - žemės vertinimo technikų analizė: Vilniaus atvejis

Abstracts

EN

Part Two of this article deals with problems related to land valuation. For that purpose, a site of 6.89 ares located in Švitrigailos Street XX, Vilnius, was selected as the research object and appraised using three approaches: the sales comparison approach, the MAMVA method and the mass valuation approach. Peculiarities of these methods in land valuation were reviewed and the recommendations were provided for land valuation for taxation purposes applicable in a new Model for Lithuanian Real Property Taxation System.

LT

Antroje šio straipsnio dalyje nagrinėjamos problemos, susijusios su žemės sklypų vertinimu. Tuo tikslu buvo parinktas konkretus 6,89 arų ploto žemės sklypas, esantis Švitrigailos g. XX, Vilniuje, ir įvertintas trimis būdais: lyginamosios vertės, MAMVA metodais ir masinio vertinimo būdu. Apžvelgti šių metodų taikymo ypatumai vertinant žemės sklypus, pateiktos rekomendacijos, kaip nustatyti mokestines žemės sklypų vertes ir pritaikyti siūlomam naujam Lietuvos nekilnojamojo turto apmokestinimo modeliui.

Keywords

EN

Land market value; Sales comparison approach; Multiple attribute market value assessment method MAMVA

• Publisher: Sciendo
• Journal: International Journal of Strategic Property Management
• Year: 2010
• Volume: 14
• Issue: 2
• Pages: 173-190

Contributors

author

Saulius Raslanas

• Department of Construction Economics and Property Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT-10223 Vilnius, Lithuania

author

Edmundas Kazimieras Zavadskas

• Department of Construction Technology and Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT-10223 Vilnius, Lithuania

author

Artūras Kaklauskas

• Department of Construction Economics and Property Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT-10223 Vilnius, Lithuania

author

Arūnas Remigijus Zabulėnas

• Department of Construction Economics and Property Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT-10223 Vilnius, Lithuania

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Identifiers

DOI

10.3846/ijspm.2010.13