M.Comm. / The purpose of this study is to determine the tax implications of sectional title, shareblock and timeshare schemes and to establish whether any of the schemes is more beneficial to the taxpayer than the others.

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.

The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...

Baigiamojo darbo tikslas – pateikti ir pagrįsti optimalios nekilnojamojo turto apmokestinimo sistemos rodiklius. Tam tikslui buvo atlikta nekilnojamojo turto apmokestinimo sistemų analizė, pagrįstas mokesčio būtinumas, naudingumas ir efektyvumas. Modeliuojant skirtingas rinkas nustatyti esminiai mokesčių tarifų skirtumai. Advalorinėse sistemose dažniausiai taikomas 1 % tarifas. Sistemose nuo ploto naudojamas keturių zonų apmokestinimas aštuoniais tarifais. Apmokestinimo sistema yra efektyvi, jeigu generuojamos pajamos sudaro daugiau nei: 0,5 % BVP, 2 % visų mokesčių pajamų, 25 % savivaldybių mokesčių pajamų. Be to, ryšys tarp minėtų rodiklių privalo būti stiprus. Nekilnojamojo turto apmokestinimo modelis turi būti pasirenkamas atsižvelgiant į mokesčių mokėtojų disponuojamas pajamas, turto vertę, apmokestinimo teritoriją. / The main purpose of this work is to reveal performance of the optimal real estate taxation system. To this end was made of real property taxation systems analysis, based on the necessity of tax, utility and efficiency. Modeling the different markets of the essential differences between the tax rates. Ad valorem systems is largely restricted to 1% rate. Systems from the area used for taxation of eight four-zone rates. The taxation system is an effective, if generated revenues of more than 0,5% of GDP, 2% of the total tax revenue, 25% of municipal tax revenues. In addition, the relationship between these variables must be strong. Real estate tax model should be chosen according to the tax payers' disposable income, value of the property tax area.