20.500.12556/RUL-172837 Analiza zakonodajnih postopkov za uvedbo nepremičninskega davka v Sloveniji Analysis of legislative procedures for the introduction of property tax in Slovenia Diplomsko delo obravnava dolgotrajne in neuspešne zakonodajne predloge uvedbe sistemskega davka na nepremičnine v Sloveniji s poudarkom na predlogih iz let 2006, 2013 in 2023/2024. Ugotovljeno je bilo, da je Slovenija edina članica OECD brez celovitega nepremičninskega davka, kar odpira vprašanja o fiskalni stabilnosti, pravni pravičnosti in politični izvedljivosti reforme. Namen raziskave je bil analizirati pravne, tehnične in politične vidike predlogov ter razumeti razloge za njihovo neuspešnost. Raziskava temelji na kvalitativni metodologiji z uporabo analize dokumentov, komparativne metode ter deskriptivne in deduktivne metode. Glavne vire so predstavljali zakonodajni predlogi, odločbe Ustavnega sodišča, stališča stroke in podatki državnih institucij. Ugotovitve kažejo, da so bili vsi trije zakonodajni predlogi zaznamovani z mankom političnega konsenza, tehničnimi pomanjkljivostmi sistema vrednotenja ter neustrezno komunikacijo z javnostjo. Novi predlog iz leta 2024/2025 je tehnično najnaprednejši, vendar je bil umaknjen zaradi političnih pritiskov in socialnih zadržkov. Prispevek dela je v celoviti primerjalni analizi zakonodajnih predlogov ter v opozorilu, da zgolj tehnična izboljšava sistema množičnega vrednotenja ni zadostna brez ustrezne institucionalne podpore in družbene legitimnosti. Ugotovitve lahko služijo kot strokovna podlaga za prihodnje zakonodajne reforme in razprave o pravični obdavčitvi premoženja v Sloveniji. The thesis examines the long-standing and unsuccessful legislative proposals for the introduction of a systemic property tax in Slovenia, with a focus on the proposals from 2006, 2013, and 2023/2024. It was found that Slovenia remains the only OECD member state without a comprehensive property tax, raising questions about fiscal stability, legal fairness, and the political feasibility of such a reform. The aim of the research was to analyze the legal, technical, and political aspects of the proposals and to understand the reasons for their failure. The study is based on a qualitative methodology, employing document analysis, comparative method, as well as descriptive and deductive approaches. The main sources included legislative proposals, decisions of the Constitutional Court, expert opinions, and data from state institutions. The findings show that all three legislative proposals were marked by a lack of political consensus, technical deficiencies in the valuation system, and inadequate communication with the public. The most recent proposal from 2024/2025 was technically the most advanced, yet it was withdrawn due to political pressures and social concerns. The contribution of the thesis lies in a comprehensive comparative analysis of the legislative proposals and in highlighting that mere technical improvements to the mass valuation system are insufficient without appropriate institutional support and broader social legitimacy. The findings may serve as a professional basis for future legislative reforms and debates on fair property taxation in Slovenia. nepremičninski davek Slovenija zakonodajni postopek množično vrednotenje Ustavno sodišče fiskalna politika pravna pravičnost property tax Slovenia legislative process mass valuation Constitutional Court fiscal policy legal equity true false false [Z. Stržinar] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-09-11 12:45:00 2025-09-11 12:45:11 2025-10-25 04:00:19 0000-00-00 00:00:00 2025 0 Ljubljana 0 VIII, 46 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 18889 Strzinar_Zala_-_ANALIZA_ZAKONODAJNIH_POSTOPKOV_ZA_UVEDBO_NEPREMICNINSKEGA_DAVKA_V_SLOVENIJI.pdf Strzinar_Zala_-_ANALIZA_ZAKONODAJNIH_POSTOPKOV_ZA_UVEDBO_NEPREMICNINSKEGA_DAVKA_V_SLOVENIJI.pdf 1 3AC4576451FB0F34333694F1BD039503 d51896f2983fb0ceb689b7b62de4d6b08da2a86267ea716afc5f0977976af02c 3b3291a7-8efc-11f0-9328-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=216937 Fakulteta za upravo 0 0 0