izpis_h1_title_alt

PRAVNA ANALIZA PREDNOSTI IN SLABOSTI UVEDBE NEPREMIČNINSKEGA DAVKA V SLOVENIJI
Ferk, Gregor (Author), Kovač, Polonca (Mentor) More about this mentor... This link opens in a new window

.pdfPDF - Presentation file, Download (1,17 MB)

Abstract
Davek na nepremičnine je eden izmed ukrepov, ki v več državah sodi v presek davčne, stanovanjske in družinske politike ter v vrste drugih javnih politik. Slovenija se je za to in tudi s ciljema preseči obstoječo zastarelo ureditev z nadomestilom za uporabo stavbnega zemljišča in posodabljanja davčnega sistema v smeri razvitih skandinavskih držav lotila uvedbe tega davka z Zakonom o davku na nepremičnine (ZDavNepr). Ta zakon je bil sprejet leta 2013, a je bil še pred učinkovanjem razveljavljen pred Ustavnim sodiščem, novih predlogov pa ni na vidiku. Glede na družbeno zelo pomemben zadevni problem sem v magistrskem delu to temo podrobneje obravnaval z uporabo več različnih metod, upoštevaje pretežno upravnopravni in ekonomski vidik problematike ter multidisciplinarni pristop povezovanja različnih področij. Rezultati so me pripeljali do potrditve treh izhodiščnih hipotez. Prvič in drugič, pri novem zakonu bo treba upoštevati smernice ustavne skladnosti, vključno z učinkovitimi pravnimi sredstvi. Zadnje pomeni tudi možnost izpodbijanja vrednotenja nepremičnin in trende nepremičninskega trga. Tretjič, prav tako je treba upoštevati smernice EU, dobre prakse, npr. skandinavskih držav, in učinkovit inšpekcijski nadzor. Podane rešitve bodo posegle na področja družbenega okolja, posameznih lastnikov nepremičnin in gospodarstva, ki bodo v prihodnosti plačevali navedeni davek. Ta mora biti pravično in enakomerno porazdeljen, upoštevajoč številne dejavnike, ki vplivajo na razvoj prebivalstva, njegove blaginje ter gospodarstva in države. Osnovni namen tega davka naj bo zagotavljanje stabilnega, uravnoteženega in trajnostnega razvoja družbe kot celote.

Language:Slovenian
Keywords:davek na nepremičnine, množično vrednotenje nepremičnin, nepremičninski trg, davčni postopek, pritožba, inšpekcijski nadzor, analiza judikature in statistike
Work type:Master's thesis/paper (mb22)
Organization:FU - Faculty of Administration
Year:2020
Views:243
Downloads:185
Metadata:XML RDF-CHPDL DC-XML DC-RDF
 
Average score:(0 votes)
Your score:Voting is allowed only to logged in users.
:
Share:AddThis
AddThis uses cookies that require your consent. Edit consent...

Secondary language

Language:English
Title:LEGAL ANALYSIS OF THE ADVANTAGES AND DISADVANTAGES OF THE IMPLEMENTATION OF A REAL ESTATE TAX IN SLOVENIA
Abstract:
The real estate tax is one of the measures which fall in the cross section of tax, housing, family and several other public policies. That is why Slovenia, along with the aim to go beyond the existing outdated regulation with a compensation for the use of building land and modernizing the tax system which mimics the Scandinavian countries' tax system, decided to introduce the tax with the Real Estate Tax Law (ZDavNepr). This law was passed in 2013 but it was repealed by the Constitutional Court before it came into power, and there are no new proposals in sight. Since this is socially quite an important problem, I have investigated this theme in my Master's thesis using several different methods, mostly taking into consideration the administrative and economic aspects of the problem and the multidisciplinary approach of connecting different fields. The results have led me to confirm all three baseline hypotheses. Firstly and secondly, the new law will have to follow the guidelines of constitutional compliance, including effective legal means. Latter also meaning the ability to challenge real estate valuations and real estate market trends. Thirdly, guidelines of the EU, good practice such as in the Scandinavian countries, and effective inspection must be taken into consideration. The provided solutions will reach the fields of social environment, individual property owners and the economy, which will be paying the tax in the future. The tax must be fairly and evenly distributed, taking into account several factors which affect the development of the population, its welfare, and the economy and the country. The primary purpose of this tax should be ensuring a stable, balanced and sustainable development of society as a whole.

Keywords:real estate tax, mass real estate valuation, real estate market, tax procedure, appeal, inspection, analysis of the judicature and statistics

Similar documents

Similar works from RUL:
Similar works from other Slovenian collections:

Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back