Appraisal and tax assessment of land: problems and solutions

Boruks, A.

Appraisal and tax assessment of land: problems and solutions

1997

Boruks, A. (Latvian State Institute of Agriculture "Agra", Skriveri (Latvia))

The author discusses the problems of land tax assessment as well as tries to find their solution. The tradition of land appraisal and tax assessment of real estates is very old in Latvia. An overview of the following three modern land appraisal and tax assessment systems characteristic to Latvia in this century is presented: the Vidzeme cadastre of 1901, the Latvia cadastre of 1931, and the land appraisal system of the Soviet period. Problems are pointed out and some proposals are made for the improvement of the system considering the changes taking place in the country due to the implementation of the land reform, the establishment of individual private farms and the reorganization of agriculture according the principles of the market conditions.

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AGROVOC Keywords

cadastre cadastres catastros classification des sols exploitation agricole familiale family farms histoire historia history impuesto a la tierra land improvement land reform land tax latvia letonia lettonie market economies mejora de la tierra private ownership propiedad privada reforma de la tenencia de la tierra soil classification

Bibliographic information

Publisher

LUA

Pagination

p. 73-80

Other Subjects

Reforme fonciere; Economias de mercado; Clasificacion de suelos; Impot foncier; Economie de marche; Explotacion agricola familiar; Propriete privee; Amelioration fonciere

Language

Latvian

Note

Summary (En)

21 ref.

Translated Title

Nekustama ipasuma kadastrala vertesana: problemas un risinajumi

Type

Summary; Conference; Non-Conventional

Source

[Research Practical Conference "Rural Environment '97". Pt.2: Landscape Planning and Architecture and Land Use Planning], Latvian University of Agriculture, Jelgava (Latvia). Faculty of Rural Engineering.- Jelgava (Latvia): LUA, 1997. 124 p.

Conference

Lauku vide '97, Jelgava (Latvia), 13-14 Mar 1997

In AGRIS since: 1998-08-15

Format: AGRIS AP

Data Provider

This bibliographic record has been provided by Fundamental Library of Latvia University of Life Sciences and Technologies

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