This paper focused on developments in property taxation within the Baltic States during the last decade. During this period, tax and budgeting reforms have become an integral part of the transformation process in these countries. Devolution of central government functions to the local level means more autonomous decision making by sub-national governments, thereby creating autonomous powers to raise their own revenue. The property tax clearly stands out as a traditional revenue source collected by local governments.
Site value taxation, Property tax administration
Transberg, V. (2004). Property and land taxation in the Baltic states. Journal of Property Tax Assessment & Administration, 1(2), 31-43. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss2/3