scholarly journals LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART II - ANALYSIS OF LAND VALUATION TECHNIQUES: THE CASE OF VILNIUS

2010 ◽  
Vol 14 (2) ◽  
pp. 173-190 ◽  
Author(s):  
Saulius Raslanas ◽  
Edmundas Kazimieras Zavadskas ◽  
Artūras Kaklauskas ◽  
Arūnas Remigijus Zabulėnas

Part 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. Santruka Antroje šio straipsnio dalyje nagrinejamos problemos, susijusios su žemes sklypu vertinimu. Tuo tikslu buvo parinktas konkretus 6,89 aru ploto žemes sklypas, esantis Švitrigailos g. XX, Vilniuje, ir ivertintas trimis būdais: lyginamosios vertes, MAMVA metodais ir masinio vertinimo būdu. Apžvelgti šiu metodu taikymo ypatumai vertinant žemes sklypus, pateiktos rekomendacijos, kaip nustatyti mokestines žemes sklypu vertes ir pritaikyti siūlomam naujam Lietuvos nekilnojamojo turto apmokestinimo modeliui.

2010 ◽  
Vol 14 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Saulius Raslanas ◽  
Edmundas Kazimieras Zavadskas ◽  
Artūras Kaklauskas

This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.


2019 ◽  
Vol 3 (3) ◽  
pp. 189
Author(s):  
Lydia Aulia Kumara ◽  
Dyah Mutiarin

This paper contributes to the debates on how policy makers face the dilemma on sustainable urban development policies, by addressing social sustainability dimensions. Therefore, it aims to generate out the new dimensions of social sustainability into policy for sustainable urban development. The comprehension gives an insight that favor multi-disciplinary themes, in which it may support national political agenda, particularly in the realms of urban development. Hereby, the research methodology is mapping review; which is held by classifying a new model of social sustainability dimensions. This alternative was proposed to undertake more pressing urgencies in sustainable urban development. Moreover, the study is expected to overcome the ambiguous and complicated elements or key features in determining social sustainability. In general, an implication for urban society is that the new model of social sustainability can be directed to better improve the urban societal development, based on the state of well-being and humane principals.


2020 ◽  
Vol 9 (1) ◽  
pp. 36-46
Author(s):  
Rebecca Oberreiter

Rapidly changing framework conditions for city development such as globalization, demographic trends, deindustrialization, technological developments or the increasing urbanization as well as the economic, social and political changes are profound and change our urban life. This leads, that the cities of tomorrow will differ essentially from today´s city principles. Therefore innovative, strategically wise and quick action becomes a criterion for success. Here, more than ever, local conditions and requirements must be taken into account as well as global framework conditions. The responsible parties have to set the course so that the “City” remains competitive and sustainable in the future. Therefore, innovation processes and sustainable strategies for dealing with the diverse and complex agendas of a city in dialogue with those who are responsible for it must be initiated and management systems established so that new things can develop continuously and systematically. This work illustrates how the boundaries created to manage and market future liveable and sustainable city destinations are the root of the practical and academic problems that trouble city management these days.  This paper aims to develop the new integrated Smart Urban Profiling and Management model, which presents a new integrated approach for city marketing as an instrument of sustainable urban development. In this way, comprehensive research was conducted to evaluate if the holistic city marketing concept that integrates elements of smart city strategies and adaptive management is a more suitable instrument and integrative process than conventional city marketing in order to improve the sustainable urban development. Therefore, in this work, the designed “Smart Urban Profiling and Management model” for city management introduces an alternative and holistic perspective that allows transcending past boundaries and thus getting closer to the real complexities of managing city development in dynamic systems. The results offer the opportunity to recognize the city and consequently allow to developing successful strategies and implementation measures. This study targets to contribute to this endeavor in order to produce new impulses and incitements in the city management field and shall provide a fresh impetus for a new understanding of city marketing as the initiator of development processes, mobilization and moderator in concerning communication and participation processes. This paper is written from a perspective addressing those responsible for the city- management, city- & urban marketing and development.


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