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
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 ar...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2010-03-01
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| Series: | International Journal of Strategic Property Management |
| Subjects: | |
| Online Access: | https://journals.vgtu.lt/index.php/IJSPM/article/view/5709 |
| _version_ | 1818893494427582464 |
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| author | Saulius Raslanas Edmundas Kazimieras Zavadskas Artūras Kaklauskas |
| author_facet | Saulius Raslanas Edmundas Kazimieras Zavadskas Artūras Kaklauskas |
| author_sort | Saulius Raslanas |
| collection | DOAJ |
| description | 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_indexed | 2024-12-19T18:13:29Z |
| format | Article |
| id | doaj.art-a5025355f87a4e24bec09f25fa30e8b5 |
| institution | Directory Open Access Journal |
| issn | 1648-715X 1648-9179 |
| language | English |
| last_indexed | 2024-12-19T18:13:29Z |
| publishDate | 2010-03-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | International Journal of Strategic Property Management |
| spelling | doaj.art-a5025355f87a4e24bec09f25fa30e8b52022-12-21T20:11:14ZengVilnius Gediminas Technical UniversityInternational Journal of Strategic Property Management1648-715X1648-91792010-03-0114110.3846/ijspm.2010.06Land value tax in the context of sustainable urban development and assessment. Part i ‐ policy analysis and conceptual model for the taxation system on real propertySaulius Raslanas0Edmundas Kazimieras Zavadskas1Artūras Kaklauskas2Department 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, LithuaniaThis 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.https://journals.vgtu.lt/index.php/IJSPM/article/view/5709Sustainable urban developmentLand value taxModel for real property taxation system in Lithuania |
| spellingShingle | Saulius Raslanas Edmundas Kazimieras Zavadskas Artūras Kaklauskas 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 International Journal of Strategic Property Management Sustainable urban development Land value tax Model for real property taxation system in Lithuania |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | Sustainable urban development Land value tax Model for real property taxation system in Lithuania |
| url | https://journals.vgtu.lt/index.php/IJSPM/article/view/5709 |
| work_keys_str_mv | AT sauliusraslanas landvaluetaxinthecontextofsustainableurbandevelopmentandassessmentpartipolicyanalysisandconceptualmodelforthetaxationsystemonrealproperty AT edmundaskazimieraszavadskas landvaluetaxinthecontextofsustainableurbandevelopmentandassessmentpartipolicyanalysisandconceptualmodelforthetaxationsystemonrealproperty AT arturaskaklauskas landvaluetaxinthecontextofsustainableurbandevelopmentandassessmentpartipolicyanalysisandconceptualmodelforthetaxationsystemonrealproperty |