Những bất cập về khung giá đất và giá đất trong hoạt động quản lý đất và một số khuyến nghị

Abstract

Land price framework and land price is an important factor in determining the amount of tax on real estate and compensation for land acquisition. Thus, the land price and land price framework should ensure the source of revenue for the state budget, while ensuring fairness, transparency for citizens, businesses and social organizations in fulfilling tax obligations and receiving compensation. Four years of implementing the Land Law shows that one of the biggest shortcomings of the Law is land prices. One of the principles of land pricing under the Land Law is to be “consistent with the prevailing market price of land”, but in reality, escape from the market price.