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En studie om fastighetstaxeringssystem

-Vad kan Sverige lära av England och Wales


According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value. The tax is annually estimated based on what local authorities calculate on how much that is expected for the cost of local services.The Swedish property tax system is separated in several respects in relation to the English and Welsh, but Sweden can learn from England and Wales in several aspects. English and Welsh account of how property taxes are used can easily be seen on the local authorities' websites. Fees for deliberately withholding information regarding property declaration may provide a more accurate picture of the property value. Sweden put more resources on valuation whereas England?s and Wales?s resources are devoted to calculating and reporting tax.

Författare

Joel Vestby Henrik Storm

Lärosäte och institution

Högskolan i Gävle/Avdelningen för Industriell utveckling, IT och Samhällsbyggnad

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"Kandidatuppsats". Självständigt arbete (examensarbete ) om minst 15 högskolepoäng utfört för att erhålla kandidatexamen.

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