The master's thesis covers the comparative analysis of the impact of individual criteria on the amount of compensations for the use of building land in Slovene urban municipalities. The thesis will analyze the situation of building land tax in Slovenia and provide answers to several questions: What is the revenue of municipalities from building land tax? What are the differences in the criteria in the building land tax decrees by city municipalities? What is the difference in building land tax amounts by city municipalities and zones for referential real estate? How do individual criteria affect the overall revenue from building land tax and the difference between adjacent zones? Publicly accessible data and internal data from the municipalities were used for the analysis.
The analyses and comparisons indicate considerable differences in the amount of building land tax between municipalities and their zones. For the most part, these difference are due to the autonomy of municipalities in determining the criteria and exemptions for assessing the building land tax. In order to resolve the current situation, the existing building land tax system would need to be upgraded and modified. The priority would be cooperation between all local communities in Slovenia, as this is the only way to establish a unified building land tax assessment system.
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