Analiza razlik med prodajnimi cenami in posplošenimi (tržnimi) vrednostmi v občini Radovljica in v okoliških občinah : diplomska naloga

Baumgartner, Filip (author), Šubic-Kovač, Maruška (mentor)

Diplomska naloga obravnava razlike med prodajnimi cenami oziroma pogodbenimi cenami in posplošenimi tržnimi vrednostmi stanovanjskih nepremičnin, dobljenimi na podlagi modelov množičnega vrednotenja nepremičnin, v občinah Bled, Radovljica, Tržič, Naklo in Žirovnica. V prvem delu naloge je predstavljen sistem množičnega vrednotenja nepremičnin in merilo za umerjanje modelov po Zakonu o množičnem vrednotenju nepremičnin ZMVN-1. V drugem delu je izvedena primerjava med posplošenimi tržnimi vrednostmi in pogodbenimi cenami obravnavanih nepremičnin, ki so bile časovno prilagojene za merodajno primerjavo. V zaključnem delu so podane ugotovitve analize navedenih razlik. Za posamezne stanovanjske nepremičnine je bilo ugotovljeno, da določen delež (39 % za stanovanja in 63 % za stanovanjske hiše) posplošenih tržnih vrednosti, dobljenih z množičnim vrednotenjem nepremičnin, za več kot 20 % odstopa od pogodbenih cen. Enako velja tudi za povprečje razmerij med posplošenimi tržnimi vrednostmi in časovno prilagojenimi pogodbenimi cenami, ločenih po obravnavanih občinah in po vrednostnih conah. V tem primeru je neustreznih 21 % povprečij razmerij za stanovanja in 44 % povprečij razmerij za stanovanjske hiše. Na podlagi tega lahko zaključimo, da merilo za umerjanje modelov po ZMVN-1 ne sledi temeljnim davčnim načelom, to pomeni, da ne zagotavlja pravične in enakopravne obravnave vseh davčnih zavezancev.

• Language: Slovenian
• Keywords: množično vrednotenje nepremičnin, modeli množičnega vrednotenja nepremičnin, posplošene tržne vrednosti, temeljna davčna načela
• Work type: Bachelor thesis/paper
• Typology: 2.11 - Undergraduate Thesis
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Publisher: [F. Baumgartner]
• Year: 2020
• PID: 20.500.12556/RUL-119483
• UDC: 332.21+336.22(497.4)(043.2)
• COBISS.SI-ID: 45531651
• Publication date in RUL: 09.09.2020

Secondary language

• Language: English
• Title: Analysis of the difference between sale prices and general market values in the municipality of Radovljica and surrounding municipalities : graduation thesis

Abstract

My graduation work is treating the differences between contracted market prices and generalized market prices (obtained using the model for mass evaluation) of housing real estate in municipalities Bled, Radovljica, Tržič, Naklo and Žirovnica. In the introductory part of my work the model for mass evaluation of housing real estate is described and also the measure for model calibration required by the Law for mass evaluation of real estate ZMVN-1. In the second part the comparison between values obtained using this model and actual contract market prices (adjusted considering the time of their validity) is presented. In the final part the conclusions of this comparison are presented. For particular housing units it has been established that for a significant share of them (39 % for flats and 63 % for family houses) there is a discrepancy (more than 20 %) between the generalized market prices obtained using the model for mass evaluation and the contracted market prices. The same is true for the average of the ratios between generalized market prices obtained using the model for mass evaluation and the contracted market prices (adjusted considering the time of their validity) grouped by municipalities and real estate value zones. In this case it is shown that 21 % of ratio averages for flats and 44 % of ratio averages for family houses are not suitable. Considering this comparisons we can conclude that the measure for model calibration suggested by ZMVN-1 is not following the basic taxation principles and does not guarantee fair and equal treatment of all taxpayers.

• Keywords: mass real estate evaluation, mass real estate valuation model, general market values, fundamental principles of taxation