A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Žemės mokesčių pasikeitimai 2013 metais ; Land tax changes in 2013
At the end of 2011 Seimas has adopted changes in land taxation system. Since 2013, after a new enactment came into force, the land was taxed according to the average land’s value in the market. The value was determined in a way of mass or individual appraisal. Generally, the tax on the land remained the same, just the value has changed, which resulted in different calculation of the taxes. The enactment provided the municipalities with the right to appraise and control the tariffs of the taxes on the land from 0.01 to 4 percent (instead of the former 1.5 percent tariff). Moreover, very similar enactments which enable the municipalities to implement an independent taxing policy have been provided in the real-estate and leasehold of government’s land areas, where the taxes used to be calculated according to the market value and the municipalities used to have the competence to decide on the certain tariffs within the limits for years. After having performed the analysis of the changes, it is noticeable that the new enactment has not been fully prepared as it is not clear according to what canon the municipalities appraise the tariffs or how they will identify the unexploited land. Finally, this enactment has caused the increase on the land taxes for some of the landlords in several or even more times, because of the wide interval of land tariff and only one coefficient which reduces the land’s taxation value left. This graduate work contains: preface, 5 chapters, 18 subsections, 4 paragraphs, a conclusion and list of literature. Scope of work – 55 pages, that contains 11 pictures and 7 tables. Bibliographical schedule is contained of 35 sources.
Žemės mokesčių pasikeitimai 2013 metais ; Land tax changes in 2013
At the end of 2011 Seimas has adopted changes in land taxation system. Since 2013, after a new enactment came into force, the land was taxed according to the average land’s value in the market. The value was determined in a way of mass or individual appraisal. Generally, the tax on the land remained the same, just the value has changed, which resulted in different calculation of the taxes. The enactment provided the municipalities with the right to appraise and control the tariffs of the taxes on the land from 0.01 to 4 percent (instead of the former 1.5 percent tariff). Moreover, very similar enactments which enable the municipalities to implement an independent taxing policy have been provided in the real-estate and leasehold of government’s land areas, where the taxes used to be calculated according to the market value and the municipalities used to have the competence to decide on the certain tariffs within the limits for years. After having performed the analysis of the changes, it is noticeable that the new enactment has not been fully prepared as it is not clear according to what canon the municipalities appraise the tariffs or how they will identify the unexploited land. Finally, this enactment has caused the increase on the land taxes for some of the landlords in several or even more times, because of the wide interval of land tariff and only one coefficient which reduces the land’s taxation value left. This graduate work contains: preface, 5 chapters, 18 subsections, 4 paragraphs, a conclusion and list of literature. Scope of work – 55 pages, that contains 11 pictures and 7 tables. Bibliographical schedule is contained of 35 sources.
Žemės mokesčių pasikeitimai 2013 metais ; Land tax changes in 2013
Rekevičius, Renaldas (author) / Aleknavičius, Audrius
2013-05-27
Theses
Electronic Resource
Lithuanian , English
DDC:
710
TARPUKARIO LIETUVOS MOKESČIAI ŠIUOLAIKINĖS LIETUVOS MOKESČIŲ TEISĖS POŽIŪRIU
| DOAJ | 2017