20.500.12556/RUL-182225 Premoženjski davki: problematika in možnosti za poenostavitev diplomsko delo Property taxes: challenges and simplification options Diplomsko delo obravnava problematiko premoženjskih davkov v Sloveniji, s poudarkom na davku od premoženja in možnostih poenostavitve postopkov njegove odmere. Raziskava izhaja iz razdrobljenega sistema obdavčitve nepremičnin, pri katerem se pri različnih dajatvah pogosto ponavljajo isti podatki, kar povečuje administrativno breme za zavezance in davčni organ. Namen dela je bil preučiti možnosti poenostavitve postopkov odmere nepremičninskih davkov, ugotoviti, katere težave zavezanci zaznavajo pri vlaganju napovedi, ter preveriti, kako doživljajo napoved za odmero davka od premoženja. Raziskava je temeljila na pregledu literature, analizi zakonodaje in primerjalni analizi podatkov, ki se uporabljajo pri odmeri različnih nepremičninskih dajatev. Posebej so bile primerjane napovedi za davek na promet nepremičnin, davek od premoženja ter dohodnino od dobička iz kapitala pri odsvojitvi nepremičnine. V empiričnem delu je bila uporabljena anketa o poznavanju nepremičninskih davkov, izkušnjah z vlaganjem napovedi in zahtevnosti napovedi za davek od premoženja. Ugotovljeno je bilo, da področje davka od premoženja temelji na zastarelih pravnih predpisih, ki omejujejo večje sistemske spremembe, dopuščajo pa nekatere manjše postopkovne izboljšave. Anketirani zavezanci nepremičninske davke v povprečju poznajo srednje dobro, napoved za odmero davka od premoženja pa večinoma ocenjujejo kot kompleksno, obsežno in podatkovno zahtevno. Rezultati raziskave so praktično uporabni predvsem za FURS, saj opozarjajo na glavne težave postopkov. Ugotovitve kažejo, da bi bilo mogoče z boljšo uporabo podatkov, ki jih zavezanci prijavijo pri odmeri posameznih nepremičninskih davkov, ter z zmanjšanjem podvajanja informacij poenostaviti postopke in zmanjšati administrativno breme za zavezance in davčni organ. Posredno so lahko ugotovitve koristne tudi pri razmisleku o nadaljnjih izboljšavah na področju obdavčitve nepremičnin. The thesis addresses the issue of property taxes in Slovenia, with a focus on the tax on property and the possibilities for simplifying its assessment procedures. The research stems from the fragmented system of real estate taxation, in which the same data are often repeated across different levies, thereby increasing the administrative burden for both taxpayers and the tax authority. The purpose of the thesis was to examine the possibilities for simplifying the assessment procedures of real estate-related levies, identify the difficulties taxpayers perceive when filing tax returns, and determine how they perceive the tax return for the assessment of the tax on property. The research was based on a literature review, an analysis of legislation, and a comparative analysis of the data used in the assessment of various real estate levies. In particular, the tax returns for real estate transfer tax, tax on property, and personal income tax on capital gains arising from the disposal of real estate were compared. In the empirical part, a survey was conducted to examine respondents’ knowledge of real estate taxes, their experience with filing tax returns, and the perceived complexity of the tax return for the assessment of the tax on property. The findings show that the tax on property is based on outdated legal provisions that limit major systemic changes, although they still allow some minor procedural improvements. Surveyed taxpayers reported an average level of knowledge of real estate taxes, while the tax return for the assessment of the tax on property was generally perceived as complex, extensive, and data-intensive. The results are primarily useful for the Financial Administration of the Republic of Slovenia (FURS), as they highlight the main shortcomings of the procedures. The findings suggest that better use of data already reported for the assessment of individual real estate-related levies, together with less duplication of information, could simplify procedures and reduce the administrative burden for both taxpayers and the tax authority. Indirectly, the findings may also contribute to further improvements in the field of real estate taxation. premoženjski davki davek od premoženja poenostavitev postopkov odmera davka kompleksnost napovedi property taxes tax on property simplification of procedures tax assessment complexity of the tax returns true false false [N. Kotnik Oprešnik] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-05-04 12:50:03 2026-05-04 12:50:21 2026-05-06 15:44:59 0000-00-00 00:00:00 2026 0 Ljubljana 0 Ljubljana X, 74 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.226.2(497.4)(043.2) 18707 277280515 Kotnik_opresnik_Nadja_-_PREMOZENJSKI_DAVKI_PROBLEMATIKA_IN_MOZNOSTI_ZA_POENOSTAVITEV.pdf Kotnik_opresnik_Nadja_-_PREMOZENJSKI_DAVKI_PROBLEMATIKA_IN_MOZNOSTI_ZA_POENOSTAVITEV.pdf 1 0B8A74F204BEA7B8A4A5B7C26D3C40E9 4f4a5872044685f5116153cd3e67e2f3b0c587209bb37010d934d8869117e70f c905365e-47a6-11f1-b0ab-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=233286 Fakulteta za upravo 0 0 0