The Property Tax in Latvia: System Structure and Current Challenges

2020
Sarmīte Barvika

The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical, historical overview of real estate taxation (RET), cadastral valuation, and public opinion. The study covers the time from 1998 until the 2 nd quarter of 2018. Only published information from RAIM, CSB, the SLS, public institutions and agencies, mass media and social network were used for this study.

Atslēgas vārdi
Cadastre, Economic Development, Economics, Local Government, Property Taxation, Public Finance, Public Policy, Taxation, Value-Based Taxes
Hipersaite
https://www.lincolninst.edu/publications/working-papers/property-tax-latvia

Barvika, S. The Property Tax in Latvia: System Structure and Current Challenges. USA, Cambridge, Massachusets: Lincoln Institute of Land Policy, 2020. 35 lpp.

Publikācijas valoda
English (en)