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En studie om fastighetstaxeringssystem: -Vad kan Sverige lära av England och Wales
University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

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.

Abstract [sv]

Enligt uppdragsgivaren Lantmäteriet saknas aktuell information gällande andra utvecklade fastighetstaxeringssystem. Informationen är nödvändig för att kunna analysera effektiviteten och utveckla det svenska systemet.

Syftet med denna studie är att bidra med förbättringsförslag till utveckling av det svenska fastighetstaxeringssystemet genom en undersökning av Englands och Wales fastighetstaxeringssystem.

Använda metoder är: (1) en litteraturstudie där Englands och Wales värderingsmetodik samt organisation gällande fastighetstaxering studeras; (2) en intervju med uppdragsgivaren på Lantmäteriet gällande aktuella problem med svenska fastighetstaxeringssystemet; (3) intervju med kontaktpersonen på Valuation Office Agency gällande det engelska och walesiska fastighetstaxeringssystemet.

I England och Wales finns det två olika kommunala fastighetsskatter, Council Tax och Rating. Alla bostäder inkluderas i Council Tax och kommersiella fastigheter eller del av fastigheter inkluderas i Rating. Council Tax är baserat på bostadens marknadsvärde och Rating baseras på den kommersiella fastigheten eller del av fastighetens aktuella hyresvärde. Årligen bedöms skattens storlek med hänseende av summan de lokala myndigheterna förväntas spendera på samhällstjänster.

Det svenska fastighetstaxeringssystemet skiljer sig i flera hänseenden gentemot det engelska och walesiska, dock kan Sverige lära av England och Wales i flera aspekter. Englands och Wales redovisning av hur fastighetsskatten används kan enkelt ses på de lokala myndigheternas hemsidor. Avgifter vid medvetet undanhållande av uppgifter gällande fastighetsdeklaration kan ge en mer rättvis bild av fastighetens värde. Sverige lägger mer resurser på värderingen medan Englands och Wales resurser läggs på kalkylering och redovisning av skatten.

Place, publisher, year, edition, pages
2013. , 40 p.
Keyword [en]
Property taxation, Sweden, England, Wales, Council Tax, Rating.
Keyword [sv]
Fastighetstaxering, Sverige, England, Wales, Council Tax, Rating.
National Category
Economics
Identifiers
URN: urn:nbn:se:hig:diva-14720OAI: oai:DiVA.org:hig-14720DiVA: diva2:632491
Subject / course
Lantmäteriteknik
Educational program
Surveying
Presentation
2013-06-04, 31, 322, Kungsbäcksvägen 47, Gävle, 12:30 (Swedish)
Supervisors
Examiners
Available from: 2013-06-25 Created: 2013-06-25 Last updated: 2013-06-25Bibliographically approved

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