Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of Vilnius
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 a...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2010-06-01
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| Series: | International Journal of Strategic Property Management |
| Subjects: | |
| Online Access: | https://journals.vgtu.lt/index.php/IJSPM/article/view/5723 |
| _version_ | 1818386868208664576 |
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| author | Saulius Raslanas Edmundas Kazimieras Zavadskas Artūras Kaklauskas Arūnas Remigijus Zabulėnas |
| author_facet | Saulius Raslanas Edmundas Kazimieras Zavadskas Artūras Kaklauskas Arūnas Remigijus Zabulėnas |
| author_sort | Saulius Raslanas |
| collection | DOAJ |
| description | 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.
Santruka
Antroje šio straipsnio dalyje nagrinejamos problemos, susijusios su žemes sklypu vertinimu. Tuo tikslu buvo parinktas konkretus 6,89 aru ploto žemes sklypas, esantis Švitrigailos g. XX, Vilniuje, ir ivertintas trimis būdais: lyginamosios vertes, MAMVA metodais ir masinio vertinimo būdu. Apžvelgti šiu metodu taikymo ypatumai vertinant žemes sklypus, pateiktos rekomendacijos, kaip nustatyti mokestines žemes sklypu vertes ir pritaikyti siūlomam naujam Lietuvos nekilnojamojo turto apmokestinimo modeliui.
First Published Online: 09 Jun 2011 |
| first_indexed | 2024-12-14T04:00:53Z |
| format | Article |
| id | doaj.art-92fcf6486eb04e4a844b0288d61907b2 |
| institution | Directory Open Access Journal |
| issn | 1648-715X 1648-9179 |
| language | English |
| last_indexed | 2024-12-14T04:00:53Z |
| publishDate | 2010-06-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | International Journal of Strategic Property Management |
| spelling | doaj.art-92fcf6486eb04e4a844b0288d61907b22022-12-21T23:17:57ZengVilnius Gediminas Technical UniversityInternational Journal of Strategic Property Management1648-715X1648-91792010-06-0114210.3846/ijspm.2010.13Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of VilniusSaulius Raslanas0Edmundas Kazimieras Zavadskas1Artūras Kaklauskas2Arūnas Remigijus Zabulėnas3Department of Construction Economics and Property Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT–10223 Vilnius, LithuaniaDepartment of Construction Technology and Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT–10223 Vilnius, LithuaniaDepartment of Construction Economics and Property Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT–10223 Vilnius, LithuaniaDepartment of Construction Economics and Property Management, Vilnius Gediminas Technical University, Saulėtekio al. 11, LT–10223 Vilnius, LithuaniaPart 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. Santruka Antroje šio straipsnio dalyje nagrinejamos problemos, susijusios su žemes sklypu vertinimu. Tuo tikslu buvo parinktas konkretus 6,89 aru ploto žemes sklypas, esantis Švitrigailos g. XX, Vilniuje, ir ivertintas trimis būdais: lyginamosios vertes, MAMVA metodais ir masinio vertinimo būdu. Apžvelgti šiu metodu taikymo ypatumai vertinant žemes sklypus, pateiktos rekomendacijos, kaip nustatyti mokestines žemes sklypu vertes ir pritaikyti siūlomam naujam Lietuvos nekilnojamojo turto apmokestinimo modeliui. First Published Online: 09 Jun 2011https://journals.vgtu.lt/index.php/IJSPM/article/view/5723Land market valueSales comparison approachMultiple attribute market value assessment method MAMVA |
| spellingShingle | Saulius Raslanas Edmundas Kazimieras Zavadskas Artūras Kaklauskas Arūnas Remigijus Zabulėnas Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of Vilnius International Journal of Strategic Property Management Land market value Sales comparison approach Multiple attribute market value assessment method MAMVA |
| title | Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of Vilnius |
| title_full | Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of Vilnius |
| title_fullStr | Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of Vilnius |
| title_full_unstemmed | Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of Vilnius |
| title_short | Land value tax in the context of sustainable urban development and assessment. Part II ‐ analysis of land valuation techniques: The case of Vilnius |
| title_sort | land value tax in the context of sustainable urban development and assessment part ii analysis of land valuation techniques the case of vilnius |
| topic | Land market value Sales comparison approach Multiple attribute market value assessment method MAMVA |
| url | https://journals.vgtu.lt/index.php/IJSPM/article/view/5723 |
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