Nekilnojamojo turto apmokestinimo ypatumai Lietuvoje
Miškinytė, Inga |
Tiaškevičius, Aleksandras | Recenzentas / Rewiewer |
Strumskis, Mindaugas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Novikevičius, Vaitiekus | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Vasarienė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Černius, Gintaras | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Darulienė, Lina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Miškinis, Algirdas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Kaušinis, Edvardas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Daujotaitė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Darbe nagrinėjama nekilnojamojo turto samprata, aptariami mokesčių sistemos vertinimo kriterijai ir mokesčių teisinės bazės sutvarkymo principai. Taip pat analizuojamos Lietuvos Respublikos ir kitų Europos valstybių teisės aktų nuostatos, susijusios su nekilnojamojo turto apmokestinimu bei įvertinama nekilnojamojo turto mokesčio reikšmė savivaldybių biudžetui. Atsižvelgiant į tai, numatomi galimi teisinio reglamentavimo pokyčiai Lietuvos nekilnojamojo turto apmokestinimo srityje.
In thesis, the concept of immovable property is examined. Further, assessment criterions and structuring legal framework of tax base are discussed, and analysis of provisions of Lithuanian and other European countries legal acts, regulating taxes on immovable property, is presented. Also the importance of tax on immovable property for municipal budget revenues is evaluated, and possible changes in the legal framework of Lithuanian laws regulating tax on immovable property are predicted. After the analysis of provisions of Lithuanian and other European countries legal acts, regulating taxation of immovable property, was completed, and topics related to taxes on immovable property in ad hoc literature were explored, it was found, that recent system of taxation of immovable property in Lithuania does not fully correspond with tendencies dominating in international practices: though Law on immovable property, which came into force since 1st of January 2006, extended the tax base, and though methods for determining taxable values of immovable property are the same which are used in international practices of immovable property taxation, still not all problems, relating to taxation on immovable property (as well as land) are solved. Considering this, it is stated that in the future it will be necessary to integrate in one legal act all provisions, regulating taxes both on immovable property and land. Further, assumption, that tax on immovable property, located in the Republic of Lithuania, irrespective of the purpose of this property, ought to be paid by both legal and natural persons, is stated. The aim of suggested legal regulation for immovable property taxation is to embed effective and coordinated running of tax on immovable property in whole state taxation system, in order to secure stable budget revenues, encourage rapid development of state economies, as well as properly and proportionally allocate taxes, and encourage fair competition through even apportionment of tax burden.