| Abstract [eng] |
The master's thesis analyzes the real estate tax model, examining the ancient Roman legal system, today's regulation and the latest proposals of the tax project. This topic is revealed by analyzing and comparing the existing taxation model in Lithuania, the Baltic and foreign countries together with the new tax system adjustment models. The topic in the thesis is examined in terms of economic aspects, such as the real estate market, the GDP of countries and their relationship with the revenue collected from real estate taxation. This work analyzes the legal system created by the ancient Romans and notice the points of contact with today's legal regulation. When studying the currently valid real estate tax model, the elements of the tax are defined and compared with the real estate tax and its model in both Lithuania and the Baltic States, as well as in Norway and the Czech Republic. After defining the elements of the tax, the administration of the tax is analyzed, which determines the efficiency of the tax application. The relationship between the taxpayer and the tax administrator and the implementation of rights and obligations ae revealed through the determination of the tax value, the declaration of assets and the calculation of the tax. The analysis of Lithuanian and foreign cases makes it possible to draw conclusions related to the real estate tax model and to critically review the newly submitted proposals of the draft law of the Bank of Lithuania and the Ministry of Finance, taking into account the country’s economic situation and international organizations’ recommendations and proposals for Lithuania in the tax field. |
