Magistriniame darbe analizuojama Europos Sąjungos šalių nekilnojamojo turto mokestinė sistema, siekiant numatyti šio mokesčio tobulinimo kryptis Lietuvoje. Lietuvos nekilnojamojo turto mokesčio sistema yra kūrimosi cikle, todėl nėra pritaikyta kiekvienam regionui kaip daugelyje Europos Sąjungos šalių. Tačiau daugelyje ES šalių, o ypatingai Lietuvoje įteisinta daug nekilnojamojo turto mokesčių lengvatų, kurios sudaro sąlygas korupcijai bei šešėlinei ekonomikai, o kartu iškreipia Mokesčių etikos kodekso taisykles. Tad norint skatinti smulkų ir vidutinį verslą, svarbu nustatant tarifus bei parenkant vertinimo metodiką atsižvelgti į regioninius ypatumus. Dabartinis pasirinktas turto vertinimo metodas, masinis turto vertinimas, neturi tokio efektyvumo, kaip buvo tikimąsi. Metodas ne tik, kad neišsprendė anksčiau buvusių problemų, bet sudarė prielaidas naujoms. Esant tokiai situacijai, tikslingiau būtų taikyti nekilnojamojo turto mokestį, susietą su žemės verte, apie kurio taikymą svarsto daugelis ES šalių. / The purpose of master work is to analyse the current situation of the real estate taxing system in the European Union countries and provide the perfect ways for this tax in Lithuania. The real estate tax system in Lithuania is on the creation cycle, so it doesn‘t adjust to each region as in many European Union countries. However in many EU countries, and especially in Lithuania are validate many privileges of the real estate tax, which make a reserve of the corruption and the black economy and also it twist the rules of the Taxes ethical codex. On purpose to stimulate a small and medium enterprises, it‘s very important estimate the rates and the value method regard to regional peculiarity. The current value method of the real estate, massive appraisal, doesn‘t have such efficiency, how was expected. The method doesn‘t crack the latest problems but made presumptions to new. In that case it would be advisable to practise the real estate tax, which is relate with the land value, about what consider many EU countries. The real estate tax impact not only laws or real estate value, but also taxing policy of the local government. From the local government chosen policy depends concatenations between authority and enterprisers, to manage motivate this tax incomes resorting for towns image and together for raising investment. To make the real estate system working in maximal function, it‘s necessary all named elements of jus base constantly development.

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... [to full text]

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.

Tyrimo objektas- nekilnojamojo turto apmokestinimas. Tyrimo tikslas- pateikti nekilnojamojo turto apmokestinimo Lietuvoje tobulinimo galimybes. Uždaviniai: 1. Atlikus nekilnojamojo turto apmokestinimo Lietuvoje analizę, įvertinti nekilnojamojo turto mokesčio reikšmę savivaldybių ir valstybės mokestinėms pajamoms ir nustatyti pagrindines mokesčio problemas. 2. Išanalizavus ir apibendrinus mokslinės literatūros tyrimus nekilnojamojo turto apmokestinimo klausimais, identifikuoti veiksnius, lemiančius mokestinių pajamų iš nekilnojamojo turto mokesčio kitimą bei parengti nekilnojamojo turto apmokestinimo tobulinimo metodiką. 3. Suformuluoti pasiūlymus nekilnojamojo turto apmokestinimo tobulinimui. / Research object: real estate tax. Research aim: introduce opportunities of the taxation of real estate in Lithuania. Objectives: 1. Having conducted the analysis of real estate taxation in Lithuania to assess the significance of the real estate tax of the municipal and state tax revenues and to identify major problems of the tax. 2. After the analysis and generalisation of the research of scientific literature on real estate taxation to determine the factors leading to the losses of revenue from the estate tax, as well as to prepare methodology for improvement of real estate taxation. 3. To submit proposals for improvement of the taxation of real estate.