Nekilnojamojo turto mokestis Europos Sąjungos ir NVS šalyse
Rimkevičiūtė, Indrė |
Darulienė, Lina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Miškinis, Algirdas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Vasarienė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Kaušinis, Edvardas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Daujotaitė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Černius, Gintaras | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Strumskis, Mindaugas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Seliava, Andžejus | Recenzentas / Rewiewer |
Novikevičius, Vaitiekus | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Magistro baigiamajame darbe analizuojami nekilnojamojo turto apmokestinimo ypatumai Lietuvos Respublikoje, Čekijos Respublikoje, Ispanijos Karalystėje, Armėnijos Respublikoje bei Kazachstano Respublikoje. Didžiausią dėmesį skiriame Lietuvos Respublikos nekilnojamojo turto mokesčio įstatymo, priimto 2005 m. birželio 7 d., įsigaliojusio nuo 2006 m. sausio 1 d. ir sukėlusio daug prieštaringų vertinimų, analizei.
In this Master thesis the greatest attention is paid to the Law on Immovable property tax of the Republic of Lithuania, which has been valid since the 1st of January in 2006. According to this Law, the Real Estate, owned by Individuals and used for commercial purposes was taxed for the first time. Wondering if it was useful and socially correct for the Legislator to enact such the Law, which caused a lot of endless and contradictories discussions, we objectively analyse different opinions of Lawyers, Economists, other Specialists and Politicians, related to this problematic topic, also declaring our position on the same question. Further in the thesis it is dealt with separate elements of the Real Estate tax: such as object, tax payers, rates, privileges and etc. Also discussing problems related to the taxable value of Real Estate. At the end of the first chapter, it is analysed the perspectives of this tax, discussing the idea of Universal Taxation of Real Estate in the Republic of Lithuania. In the beginning of the second chapter it is studied the EU politics on the direct taxation (which includes the taxation on Real Estate). Furthermore, in the second and third chapters it is analysed peculiarities of Real Estate tax in the Czech Republic, Spain, Armenia and Kazakhstan. At the end of this Master thesis, we present conclusions and model some suggestions how to make this Law on Immovable property more effective in the Republic of Lithuania.