20.500.12556/RUL-188384 Davek na promet nepremičnin v Sloveniji in državah EU diplomsko delo Real estate transfer tax in Slovenia and EU members states Nepremičnine imajo velik vpliv na ekonomski in socialni status posameznika, prav tako je pomembna njihova vloga v gospodarstvu in javnih financah. Eden izmed davkov, povezanih z nepremičninami, je davek na promet nepremičnin. Njegova ureditev se med državami članicami Evropske unije (v nadaljevanju EU) zelo razlikuje. Namen diplomskega dela je bil ugotoviti, kam se po višini davčne stopnje DPN uvršča Slovenija in identificirati dobre prakse v davčnem sistemu Nemčije in Hrvaške. Pri raziskavi smo uporabili deskriptivno, komparativno, analitično in statistično metodo. Analizirali smo slovenski sistem DPN, davčne stopnje DPN v državah EU ter ureditvi DPN v Nemčiji in na Hrvaškem. V primerjavi smo predstavili davčne stopnje, zavezance, osnovo, oprostitve in administrativni potek postopka. Rezultati so pokazali, da se Slovenija uvršča med države z nižjo obdavčitvijo DPN. Kot dobre prakse smo prepoznali digitalizacijo in avtomatizacijo postopkov in oprostitve za mlade. Analiza nam poda tudi prednost slovenskega sistema, in sicer enotno in nizko davčno stopnjo. Rezultati raziskave predstavljajo strokovno podlago za razpravo o reformi davčnega sistema na področju obdavčevanja prometa z nepremičninami. Nadaljnje raziskave bi lahko ovrednotile učinke predlaganih reform na davčne prihodke in učinkovitost postopkov. Real estate has a significant impact on an individual’s economic and social status, while also playing an important role in the economy and public finances. One of the taxes associated with real estate is the Real Estate Transfer Tax (RETT). Its regulation varies considerably among the Member States of the European Union. The aim of this thesis was to determine Slovenia’s position in terms of the RETT rate compared to other EU Member States and to identify good practices within the tax systems of Germany and Croatia. The research was conducted using descriptive, comparative, analytical, and statistical methods. The Slovenian RETT system, RETT rates across EU Member States, and the RETT systems in Germany and Croatia were analysed. The comparison focused on tax rates, taxpayers, the tax base, exemptions, and the administrative procedure. The results showed that Slovenia ranks among the countries with a relatively low RETT rate. Good practices identified include the digitalisation and automation of administrative procedures, as well as tax exemptions for young people. The analysis also highlighted an advantage of the Slovenian system, namely its uniform and relatively low tax rate. The findings of this research provide a professional basis for discussions on reforming the real estate transfer taxation system. Future research could further evaluate the impact of the proposed reforms on tax revenues and the efficiency of administrative procedures. davek na promet nepremičnin (DPN) obdavčitev nepremičnin Hrvaška Slovenija Nemčija davčna reforma davčna stopnja Real Estate Transfer Tax (RETT) real estate taxation Croatia Slovenia Germany tax reform tax rate true false false [I. Narić] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-09-22 09:35:04 2026-09-22 09:35:09 2026-09-23 15:21:23 0000-00-00 00:00:00 2026 0 Ljubljana 0 Ljubljana X, 43 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.226.212.1:061.1EU(497.4)(043.2) 18970 292242435 Naric_Ivona_-_DAVEK_NA_PROMET_NEPREMICNIN_V_SLOVENIJI_IN_DRZAVAH_EU.pdf Naric_Ivona_-_DAVEK_NA_PROMET_NEPREMICNIN_V_SLOVENIJI_IN_DRZAVAH_EU.pdf 1 6A197E09B66E60F517A34B8BE4E2C4A4 c49695fde2f8be5b2fa0f950889d1cab637e94b0399038fd74d71483168a6df4 130dbedc-b658-11f1-8bc5-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=248503 Fakulteta za upravo 0 0 0