| Abstract [eng] |
The master's thesis presents an assessment of the universal real estate tax, which means mass taxation of real estate and its owners, in Lithuania. By examining the retrospective of the Lithuanian real estate tax, the reasons for the reforms of this tax, the real estate tax mechanism, and by conducting a comparative analysis between the Lithuanian real estate tax and the real estate taxation systems of other European countries, the master's thesis distinguishes the positive and negative aspects of the Lithuanian real estate tax that determine the compliance with mass taxation. Real estate tax is a local tax, the revenues of which are allocated to finance services provided by municipalities. In Lithuania, this tax has existed since Middle Ages, but so far this tax has not been stable. Real estate taxation in Lithuania is influenced not only by political phenomena, but also by social and economic ones, related to the establishment of tax benefits and, conversely, the mass collection of fiscal revenues. In 2026, amendments to the real estate tax were adopted in Lithuania related to its general taxation. Some of them are positive, related to the expansion of the tax object, others to the increase of exceptional tax conditions. The master's thesis pays special attention to the analysis of tax-free amounts and benefits, which have a significant negative impact on the mass taxation of real estate. Comparing the real estate taxation of Lithuania and other European countries, the master's thesis highlighted examples for Lithuania, that would help increase the universality of the real estate tax. Currently, the phenomena hindering the mass taxation of real estate in Lithuania are a large tax-free amount and a long list of benefits, narrowing the tax base of this tax. |
