| Abstract [eng] |
In Master's thesis describes assessment of the benefits provided in the Law on Real Estate Tax of the Republic of Lithuania. The first part of the Master's thesis analyses for the Law on Real Estate Tax of the Republic of Lithuania, the development of benefits from the acquisition of the law, the assessment of tax benefits as an element, as well as providing information on state and municipal funds collected from the real estate tax. The second part analyses the benefits of natural personal application established in the Law on Real Estate Tax of the Republic of Lithuania depending on the purpose of real estate and the use of property. The third part of the Master‘s thesis describes real estate tax benefits exclusive to the status of the owner of the property and the scope of use of the property. The final part of the thesis provides assessment of the benefits granted by municipal councils at their own expense. Benefit as an element is debatable subject especially the basis for their determination, from a socio-economic point of view. It goes without saying that the benefits of the real estate tax is also the subject of discussion requiring more detailed discussion. One of the problematic aspects is the plenty of the real estate tax benefits. The high number of tax-free cases makes the tax inefficient which further negatively affects the general financial systems of the state. For this reason, the question arises as to whether the real estate tax which enjoy many benefits are effective or whether a reform of these taxes is necessary. Another problem is the validity of the benefits provided by the Law on Real Estate Tax of the Republic of Lithuania. In order for the benefit to be assessed positively the purpose of its use, the influence on the state and the institutions concerned must be clear. It is assessed that the individual benefits granted by municipal councils achieve the goals set for them. The benefits of real estate tax are incentive analysis and evaluation. |
