Land value tax in the context of sustainable urban development and assessment. Part II - analysis of land valuation techniques : the case of Vilnius
LTAntroje šio straipsnio dalyje nagrinėjamos problemos, susijusios su žemės sklypų vertinimu. Tuo tikslu buvo parinktas konkretus 6,89 arų ploto žemės sklypas, esantis Švitrigailos g. XX, Vilniuje, ir įvertintas trimis būdais: lyginamosios vertės, MAMVA metodais ir masinio vertinimo būdu. Apžvelgti šių metodų taikymo ypatumai vertinant žemės sklypus, pateiktos rekomendacijos, kaip nustatyti mokestines žemės sklypų vertes ir pritaikyti siūlomam naujam Lietuvos nekilnojamojo turto apmokestinimo modeliui. [Iš leidinio]Reikšminiai žodžiai: Kompleksinis rinkos vertės įvertinimo metodas MANBA; Lyginamoji vertė; MAMVA metodas; Masinio vertinimo būdas; Pardavimų palyginimas; Pardavimų palyginimo prieiga; Vertinimo metodas MAMVA; Žemės rinkos kaina; Žemės rinkos vertė; Assessment method MAMVA; Land market value; Massessment method MAMVA ultiple attribute market value; Multiple attribute market value; Sales comparison approach.
ENPart Two of this article deals with problems related to land valuation. For that purpose, a site of 6.89 ares located in Švitrigailos Street XX, Vilnius, was selected as the research object and appraised using three approaches: the sales comparison approach, the MAMVA method and the mass valuation approach. Peculiarities of these methods in land valuation were reviewed and the recommendations were provided for land valuation for taxation purposes applicable in a new Model for Lithuanian Real Property Taxation System. [From the publication]
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