ABSTRACT
Estonia is a democratic republic wherein supreme political authority is vested in the people. The activities of Parliament, the President, the Government and the courts are organized in accordance with the principles of separation and the balance of powers. The Land Tax was introduced in 1993, and it attracted international attention because of its unusual approach as only the land was taxed and a value-based property tax was implemented in circumstances of nearly non-existent land markets. Land acquisition for public needs and expropriation are in the hands of different public authorities, but in the context of valuation, it is based on private valuers who hold a special license. Estonia has gained experience related to the acquisition of land for public purposes over a relatively short period— since the beginning of Land Reform in the 1990s. Land consolidation becomes a relevant tool in the process of land-related issues.
