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Nekilnojamojo turto mokestis, kaip neišsenkamas pajamų šaltinis, formuojantis valstybės biudžetą, yra įvairiai ištirtas įžymių mokslininkų. Vis dėlto dauguma pereinamojo laikotarpio valstybių šio mokesčio netaiko. Šio straipsnio tikslas – išsiaiškinti, ar aštuoniose Centrinės ir Rytų Europos valstybėse, įstojusiose į Europos Sąjungą 2004 m. gegužės mėnesį, yra pakankamai fiskalinės erdvės nekilnojamojo turto mokesčiui taikyti. Šiuo metu pajamos, gaunamos dėl nekilnojamojo turto mokesčio pasirinktose valstybėse, sudaro 0,5 % BVP, kai EBPO vidurkis viršija 1 %. Sąlyginė šio skirtumo svarba gali reikšti tai, kad kol yra galimybė gauti didesnes pajamas taikant nekilnojamojo turto mokestį, tol egzistuos ir struktūrinių problemų, neleidžiančių pasinaudoti šia galimybe. Darbe nurodomos tokios problemos ir siūlomi jų sprendimo mechanizmai. Pateikiami argumentai, kaip tinkamai apskaičiuotas nekilnojamojo turto mokestis gali pakeisti daugumą „atsibodusių“ mokesčių ir rinkliavų, kurias vis dar taiko vietiniai valdžios organai. The case for the property tax as a significant revenue generator has been well made by many eminent scholars in public finance. It nonetheless continues to remain a tax that is under-utilised in many transition countries. The purpose of this paper is to investigate whether there is the fiscal space to develop the property tax within the eight CEE1 countries that joined the EU in May 2004. Currently, property tax revenues within the selected countries represent approximately 0.5 % of GDP, whilst the average for the OECD is just over 1 %. This difference in relative importance would appear to suggest that, whilst there is potential for the property tax to create greater revenues, there are structural problems that are preventing this. The paper highlights a number of these problems and suggests mechanisms to address them. It is argued that properly designed, the property tax could crowd out many of the "nuisance" taxes and fees that already exist within local government.

This paper provides an overview of the legal principles which govern the process of gaining compulsory acquisition powers in England and Wales and, in more detail, the circumstances under which compensation may be claimed. An indication is given as to the process of assessing compensation, although detailed valuations and procedures to be adopted in order to claim compensation are not provided. The paper concludes with a discussion regarding the equity of the current provisions, with illustrative examples, and the potential for reform, as well as a brief introduction to the proposed UK betterment tax - Planning-Gain Supplement.

It has been clear for some time, at least from the evidence presented at a number of FIG events, that the surveying profession is heading for a global crisis. The profession is changing and the number of competencies in which surveyors are actively involved is over 200. Different parts of the world report a range of major problems, including low student numbers, closure of surveying courses, an aging teaching profession, inadequate job opportunities in some locations with an insufficient supply of graduates to fill the vacancies in others. There are challenges of new technologies within both education content and delivery and, most damaging of all, the risks attached to non-specialist data uses. Overarching these is the lack of any clear international recognition of a 21st century definition of the profession of surveyors (as defined by FIG) and thus a failure to promote, at a global level, the full range of surveying skills to both our clients base and to the broader public, thereby constricting both the supply of and demand for surveyors. Indeed, there is evidence that some surveying skills which are recognized and valued in some countries are not considered in the same light in others. This is a major issue which underpins who we are and what we do. It is not an issue for Commission 2 alone it is an issue for the whole of FIG our future is at stake, as the market in which surveyors operate finds itself under dynamic change. The challenge is for the profession to respond or be left behind, as others take advantage of the opportunities we ignore. This paper identifies and discusses these issues, and challenges the whole of FIG to contribute to developing a range of global solutions to ensure the survival and future of our profession.

The objective of this study was to design, develop and test a Modular Artificial Neural Network Valuation system (MANN) incorporating Multiple Regression Analysis (MRA) for the assessment of houses and apartments in Strovolos municipality in Cyprus for taxation purposes. The system combined the assessment results of three neural network assessors: i) back-propagation (BP), ii) probabilistic network (PNN) iii) self-organising feature map (SOFM) and iv) MRA. Features include age, size, plot size, date of sale etc. The mean absolute percentage error (MAPE) and the coefficient of dispersion (COD) of the MANN system for houses were 10.67% and 10.57% respectively. The MAPE and the COD for apartments were 8.68% and 8.41% respectively. These findings compare favourably with other studies and satisfy International Association of Assessing Officers (IAAO) criteria for mass appraisal techniques. 2 457 460 Sponsors: IEEE Conference code: 57862 Cited By :2