Teenimata tulu haaramine kui vahend Eesti kohalike omavalitsuste investeerimisvõimekuse suurendamiseks
Laen...
Kuupäev
2020
Kättesaadav alates
11.09.2020
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Ruumilise planeerimise korraldamine ja taristu rajamine on Eestis kohalike omavalitsuste
ülesanne. Kuna kohalikel omavalitsustel ei ole arendustegevuse läbiviimiseks sageli
piisavalt rahalisi vahendeid, siis tuleb leida täiendavaid finantseerimisallikaid või jagada
teatud kulusid. Üheks võimaluseks kohalike omavalitsuste finantseerimisvõimekust
suurendada on teenimata tulu haaramine, mis tähendab, et maksustatakse avaliku sektori
arendustegevusest kasusaajaid ning kogutud maksurahaga refinantseeritakse arendust.
Magistritöö eesmärk on hinnata teenimata tulu haaramise instrumentide kasutamist Eesti
kohalikes omavalitsustes. Töö eesmärgi täitmiseks uuriti teenimata tulu haaramise
protsessi ja selle kasutamist teistes riikides ning viidi läbi küsitlus Eesti kohalike
omavalitsuste ametnike seas. Küsimustikule vastas 38 kohaliku omavalitsuse esindajat.
Küsitluse tulemustest selgus, et Eestis võiks teenimata tulu haaramiseks kasutada
maamaksu, arenduskohustuste jagamist, arendustasu või maa müüki või renti, kuna need
meetmed sobituvad kõige paremini Eesti õigussüsteemi ning nende sotsiaalne
vastuvõetavus võiks olla samuti positiivne. Parendustasude kogumisel on mitmeid
väljakutseid, kuid töötades välja tõhusa metoodika, võiks ka see olla potentsiaalne
teenimata tulu haaramise vahend.
Teenimata tulu haaramise teema kohta informatsiooni kogumine on vajalik, et saaks välja
töötada Eesti jaoks vajalikud alused. Sobivate instrumentide rakendamisel on võimalik
Eesti kohalike omavalitsuste investeerimisvõimekust tõsta ning seeläbi arendustegevust
toetada.
In Estonia, organizing spatial planning and building infrastructure is the task of local governments. Since local governments often do not have enough funds to carry out development activities, additional sources of financing must be found or certain costs must be shared. One way to increase the financing capacity of local governments is public value capture, which means that the beneficiaries of public sector development activities are taxed and the development is refinanced with the collected tax money. The aim of this master’s thesis is to evaluate the use of public value capture instruments in Estonian local governments. The process of public value capture and its use in other countries was studied and a survey was conducted among Estonian local government officials to fulfill the purpose of this thesis. 38 representatives of local governments responded to the questionnaire. The results of the survey showed that land tax, joint development, development fee or land selling or leasing could be used in Estonia to capture the unearned increment. These methods are best suited to the Estonian legal system and their social acceptability could also be positive. There are a number of challenges in collecting betterment levies, but they could also be a potential tool for capturing unearned increment. Gathering information on the topic of public value capture is necessary in order to develop the necessary bases for Estonia. By implementing value capture methods, it is possible to increase the investment capacity of Estonian local governments and thereby support development.
In Estonia, organizing spatial planning and building infrastructure is the task of local governments. Since local governments often do not have enough funds to carry out development activities, additional sources of financing must be found or certain costs must be shared. One way to increase the financing capacity of local governments is public value capture, which means that the beneficiaries of public sector development activities are taxed and the development is refinanced with the collected tax money. The aim of this master’s thesis is to evaluate the use of public value capture instruments in Estonian local governments. The process of public value capture and its use in other countries was studied and a survey was conducted among Estonian local government officials to fulfill the purpose of this thesis. 38 representatives of local governments responded to the questionnaire. The results of the survey showed that land tax, joint development, development fee or land selling or leasing could be used in Estonia to capture the unearned increment. These methods are best suited to the Estonian legal system and their social acceptability could also be positive. There are a number of challenges in collecting betterment levies, but they could also be a potential tool for capturing unearned increment. Gathering information on the topic of public value capture is necessary in order to develop the necessary bases for Estonia. By implementing value capture methods, it is possible to increase the investment capacity of Estonian local governments and thereby support development.
Kirjeldus
Magistritöö
Geodeesia ja maakorralduse õppekaval
Märksõnad
magistritööd, teenimata tulu, finantseerimisvõimekus, alternatiivsed finantseerimisviisid