Valuation of land in Estonia for taxation purpose
2002
Elmet, H. (Estonian Agricultural Univ., Tartu (Estonia))
The present paper gives a short survey of the land valuation results carried out in 1993, 1996 and 2001. These results show that it is too early to impose a real estate tax on the Estonian society today or in the near future. Reserves could be found in improving and elaborating on the land valuation methods as well as on the ways of putting them into practice. The article draws our attention to the mistakes in land valuation practice - it is impossible that only in three years the value of land could decrease three times. The paper also gives suggestions about the ways of improvement. Instead of imposing the real estate tax, the unrealised possibilities of the land tax should be reviewed. But this involves alterations in the land valuation methodology as well as in the organisation practicing it.
显示更多 [+] 显示较少 [-]