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

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Raslanas S., Zavadskas E., Kaklauskas A., Zabulėnas A.
International Journal of Strategic Property Management
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2010
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vol. 14
|
issue 2
173-190
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.
2
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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

100%
Raslanas S., Zavadskas E., Kaklauskas A.
International Journal of Strategic Property Management
|
2010
|
vol. 14
|
issue 1
73-86
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.
LT
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.
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