NISPAcee Annual Conference
Paper Details
V. Working Group on Public Sector Finance and Accounting
Author(s)  Viktor Trasberg 
  University of Tartu
Tartu  Estonia
Paper Name  Land taxation in Estonia: 1997-2007
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Paper Abstract  
Abstract not available 
 Preliminary Abstract
The property taxation clearly stands out as traditional revenue source collected by local governments. The paper is focusing on developments of land taxation in Estonia during the last decade.
The period 1997 until 2007 is particularly interesting because the land privatization was completed, real land market started functioning and system of land taxation was developed. Estonian local governments are interested of using land tax as a powerful instrument for local revenue collection.
In the first part of paper is given overview of land and property taxation theory. The second part describes general land taxation aspects in Estonia and the third part analyses land tax distribution and revenue level across the municipalities