Utilised agricultural area is one of the most important natural resources in Latvia, which provides population with food and promotes the operation of agricultural companies. Unfortunately, appropriate land management is a problem for the majority of agricultural land owners, thereby adversely affecting the efficiency of resource use and increasing possibilities for the resource depletion. Constantly new solutions are searched for in Latvia to avert inefficient use of utilised agricultural areas and reduction of land as resource.
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Library ResourceConference Papers & ReportsDecember, 2017Latvia
Library ResourceConference Papers & ReportsDecember, 2017Russia, Latvia
The article analyses the dynamics of land payments in Samara region of Volga Federal district of the Russian Federation. The aim of the study is to analyse the changes of land payments (land tax and leasehold payment) from the beginning of the land reform in the time period from 1992 to 2014, which could be divided into the following periods: formation of land payments system (1995−1998); period of slow growth of payments (1999−2002); period of rapid growth with recession and further compensation (2003−2007), and rapid sustainable growth (2008−2014).
Library ResourceConference Papers & ReportsDecember, 2017Poland, Latvia
The paper addresses the issue of dissatisfaction related to spatial management in rural areas illustrated with an example of southern Poland. In this region, the spatial structure of rural areas is poor, which results, e.g., from substantial fragmentation and scattering of land. Additionally, the Land and Property Register, also known as the real property cadastre for the area is not up to date, and fails to meet social expectations, in particular those regarding the ownership title.
Library ResourceConference Papers & ReportsDecember, 2011Latvia, Lithuania
There are three main real property taxes in Lithuania and all of them are applied to different persons and are calculated using different methodology. The revenue from real property taxes in different countries varies from 0.1% to 3% of GDP but in Lithuania it is even less than 0.1%. This revenue is allocated to municipal budget. Improvement of real property taxation system, changes in taxable value or introduction of new real property tax can increase revenue from taxation and encourage municipalities to improve living surrounding and infrastructure.
Library ResourceConference Papers & ReportsDecember, 2011Latvia
Since the economic recession in Latvia, the national debt in September 2010 amounted to 4.717 billion lats. The study confirms significant impact of downward trends of the economy of Latvia on the national budget performance indicators in 2009. One of the most commonly mentioned and controversial indicator is the real estate tax that has to be imposed also on the land. The aim of this study is to analyse and assess the system of the Land Fund of Latvia and features of tax application.
Library ResourceConference Papers & ReportsDecember, 2014Latvia
The research aim is to assess taxes transferred to the budgets of local governments and to discuss possibilities for the expansion of tax revenues to be transferred to local government budgets. The research leads to the conclusion that the part of personal income tax deductions in local government budgets should be gradually increased up to 100% determining the personal income tax as local government tax thereafter. This could enhance the possibility to increase the financial independency and to strengthen the income base of local governments.
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