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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

    Saulius Raslanas Affiliation
    ; Edmundas Kazimieras Zavadskas Affiliation
    ; Artūras Kaklauskas Affiliation

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.

Keyword : Sustainable urban development, Land value tax, Model for real property taxation system in Lithuania

How to Cite
Raslanas, S., Zavadskas, E., & Kaklauskas, A. (2010). 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, 14(1), 73-86. https://doi.org/10.3846/ijspm.2010.06
Published in Issue
Mar 31, 2010
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