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A dán mezőgazdasági birtok rendelet és a földértékelés

Author

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  • Erdélyi, Tamás

Abstract

Dániában az elmúlt évtizedben jelentősen csökkent a gazdaságok száma, míg átlagos méretük növekedett. Ez elsősorban a gazdasági, technikai fejlődésnek tudható be. A mezőgazdasági földtulajdont és földhasználatot szabályozó rendelet engedélyezi a gazdálkodók összefogását nagyobb vállalkozás létrehozása céljából. A dán földértékelés alapja a kataszteri rendszer, amelynek elsődleges célja a hozamon alapuló földadó meghatározása. Az érték megállapítása egyszerű, a mindenkori piaci érték alapján történik. ---------------- Farm number in Denmark has considerably decreased during the past decade along with an increase in average farm size, mainly due to economic and technical development. The regulation of landed property and land use permits farmers to join forces in order to establish greater companies. The basis of Danish land appraisal consists in the cadastre system the primary purpose of which is to determine land tax on the basis of yield. The fixing of land value is simple, and it is always carried out on the basis of current market value.

Suggested Citation

  • Erdélyi, Tamás, 2004. "A dán mezőgazdasági birtok rendelet és a földértékelés," GAZDÁLKODÁS: Scientific Journal on Agricultural Economics, Karoly Robert University College, vol. 48(Special E), pages 1-4.
    • Handle: RePEc:ags:gazdal:208828
    DOI: 10.22004/ag.econ.208828
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