Writing a diploma thesis on the subject of comparing real estate taxation in Slovenia, Austria and Italy has been a challenge for me, as I was not very familiar with the comparison of real estate tax in these three countries before. Often, tax ignorance occurs, which causes a lot of bad faith among taxpayers. Taxes differ in these three countries, but there are no significant deviations. Each state regulates and implements property tax by virtue of its law.
The purpose of this diploma thesis is to give a theoretical account of the comparison of real estate taxation with two other countries of the European Union, and at the same time why the real estate tax was introduced.
In order to successfully achieve the goals, the thesis used the methodology of describing, comparing and analyzing on the basis of existing statistics and literature. First, the tax is described generally, then taxation for each of the selected countries is described, followed by a common comparison of tax in those countries.
The results of the cross-country comparison showed that the real estate tax in the countries differs considerably, already in the tax base, tax rate, taxpayers, and tax exemptions.
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