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 That is why Slovenia, along with the aim to go beyond the existing outdated regulation with a compensation for the use of building land and modernizing the tax system which mimics the Scandinavian countries' tax system, decided to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 This law was passed in 2013 but it was repealed by the Constitutional Court before it came into power, and there are no new proposals in sight.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.
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