Land value tax in the context of sustainable urban development and assessment. Part I ‐ policy analysis and conceptual model for the taxation system on real property
Abstract
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.
First Publish Online: 18 Oct 2010
Keywords:
Sustainable urban development, Land value tax, Model for real property taxation system in LithuaniaHow to Cite
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Copyright (c) 2010 The Author(s). Published by Vilnius Gediminas Technical University.
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Copyright
Copyright (c) 2010 The Author(s). Published by Vilnius Gediminas Technical University.
License
This work is licensed under a Creative Commons Attribution 4.0 International License.