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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.
EN
The main aim of this article is to present and discuss the role of European cities in realization of the Strategy Europe 2020, as well as to briefly assess opportunities and conditions for SUD resulting from the targets adopted in the Strategy. First, the concept of SUD, the key steps of evolution of the European sustainable urban policy as well as the importance of urban areas for the EU are presented. Then, the role of cities in the context of priorities of the Strategy Europa 2020 is elaborated and dilemmas regarding SUD and the implementation of the Strategy Europe 2020 are discussed.
PL
Przedmiotem opracowania jest prezentacja współczesnych trendów w rozwoju małego miasta będących alternatywą dla dokonującej się homogenizacji i globalizacji miast. Zwrócono uwagę na wiele negatywnych zjawisk, takich jak kosmopolityczny styl życia, utrata rodzimych tradycji i obyczajów, zanieczyszczenie środowiska. Wszystko to sprawia, że coraz częściej poszukuje się innych możliwości rozwoju nastawionych na poprawę jakości życia. Odpowiedzią wydaje się być koncepcja rozwoju małych miast zgodnie z ideą Cittàslow.
EN
The study is to present new trends in the development of the small town as an alternative to homogenisation and globalization of cities. Attention has been brought to many negative phenomena such as the cosmopolitan lifestyle, loss of native traditions and customs, environmental pollution. All this increasingly pushes people to look for other opportunities aimed at improving the quality of life. The answer seems to be the concept of the development of small towns based on the idea of Cittàslow.
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