Nekilnojamojo turto apmokestinimo sumoderninimas Lietuvoje.
This article deals with modernization of property taxation in Lithuania. At the beginning of the article the author analyses the concept of property tax. Thus, different definitions of property tax that are employed in Lithuanian and foreign legislation are presented. International classifications of taxable income elaborated by the Organization for Economic Co-operation and Development as well as the International Monetary Fund are taken as a baseline for further interpretation of property taxes. Accordingly, the property tax is defined as a recurrent tax on land and other immovable property. The following chapters of the article are devoted for the most significant legislative developments that were performed amending legal regulation of Land Tax as well as Real Estate Tax paid by Enterprisers and Organizations in Lithuania from 1995 until 2006. Moreover, there was a special Tax on the Leased State Land for Commercial or Amateur Fishery until 2003. The tax was abolished, as leased land under free market conditions should be used on the relevant lease agreement rather than a special tax. At present, this state land is used by private persons due to the agreed fee. Further the author pays much attention the freshest legislative developments concerning taxation of property in Lithuania in this article as well. For instance, there was a special draft of Land Tax that was prepared in 2003, however, failed to be adopted. Furthermore, the advantages and drawbacks of the new Law on Property Tax that was enacted on 7 June 2005 are discussed. At the end of the work the author presents the own model of property taxation.
- Straipsniai / Articles