Halinga valla maamaks ja selle laekumise analüüs
Laen...
Kuupäev
2013
Kättesaadav alates
ainult raamatukogus, only in library
Autorid
Kirt, Tani
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Abstrakt
Töö eesmärgiks on näidata maamaksust saadava tulu suurendamise võimalusi omavalitsusele Halinga valla näitel, sealjuures ka jõuda selgusele, kas maa maksustamises tehtud muudatused on majanduslikku või poliitilist laadi. Töös on vaadeldud aastaid 1993-2013. Uurimise metoodikaks on statistiline meetod, mis tugineb Maa-ameti kinnisvara tehingute statistikale, Halinga vallavalitsuse maanõunikult ja pearaamatupidajalt küsitluse teel saadud andmetele ning autori enda poolt läbiviidud küsitlusele.
Töö on jaotatud kolmeks peatükiks. Esimene peatükk on teoreetiline ülevaade maamaksu kujunemisest Eestis. Teine peatükk uurib Halinga valla maamaksu ning selle laekumisi. Kolmas ehk uurimuslik peatükk selgitab välja potentsiaalsed maamaksust saadavad lisatuluallikad Halinga valla eelarvesse.
Antud töö põhjal selgub, et maamaksust saadavat tulu omavalitsusele on võimalik suurendada läbi maakatastris oleva kõlvikulise jaotuse korrigeerimise ning uue maa korralise hindamise. Samuti omavad tulu suurendamise potentsiaali kinnisvaramaksule üleminek ning perspektiivsete elamu-, tootmis- ning ärimaade kasutuselevõtt. Muudatused maa maksustamises on olnud pigem poliitilist laadi.
The aim of the paper is to show opportunities for municipality to increase their income from land tax in example of Halinga parish and find out if the changes in land taxation have been political or economical. Years from 1993 to 2013 were observed in this paper. The methodology of the reasearch is statistical and it is based on Estonian Land Board real estate transactions statistics, data received from land adviser and comptroller of the Halinga parish by inquiry and on survey conducted by author. The paper has three chapters. The first chapter is a theoretical review of the development of the land tax in Estonia. The second chapter investigates land tax in county Halinga and it`s proceeds. The third chapter which is a surveyal part explains the potential extra income sources to the budget of the Halinga parish. Based on this paper it appears that raising the income to the municipality from the land tax could be done by correcting the land use type distribution registered in cadastre and new regular land valuation. Also transition to property taxation and the introduction of prospective residential, industrial and commercial lands have potential to raise the income to the municipality from land tax. Changes in land taxation have been more political than economical.
The aim of the paper is to show opportunities for municipality to increase their income from land tax in example of Halinga parish and find out if the changes in land taxation have been political or economical. Years from 1993 to 2013 were observed in this paper. The methodology of the reasearch is statistical and it is based on Estonian Land Board real estate transactions statistics, data received from land adviser and comptroller of the Halinga parish by inquiry and on survey conducted by author. The paper has three chapters. The first chapter is a theoretical review of the development of the land tax in Estonia. The second chapter investigates land tax in county Halinga and it`s proceeds. The third chapter which is a surveyal part explains the potential extra income sources to the budget of the Halinga parish. Based on this paper it appears that raising the income to the municipality from the land tax could be done by correcting the land use type distribution registered in cadastre and new regular land valuation. Also transition to property taxation and the introduction of prospective residential, industrial and commercial lands have potential to raise the income to the municipality from land tax. Changes in land taxation have been more political than economical.
Kirjeldus
Märksõnad
maamaks, kinnisvaramaks, Halinga vald, laekumise analüüs, bakalaureusetööd