The thesis examines the long-standing and unsuccessful legislative proposals for
the introduction of a systemic property tax in Slovenia, with a focus on the
proposals from 2006, 2013, and 2023/2024. It was found that Slovenia remains the
only OECD member state without a comprehensive property tax, raising questions
about fiscal stability, legal fairness, and the political feasibility of such a reform. The
aim of the research was to analyze the legal, technical, and political aspects of the
proposals and to understand the reasons for their failure.
The study is based on a qualitative methodology, employing document analysis,
comparative method, as well as descriptive and deductive approaches. The main
sources included legislative proposals, decisions of the Constitutional Court, expert
opinions, and data from state institutions.
The findings show that all three legislative proposals were marked by a lack of
political consensus, technical deficiencies in the valuation system, and inadequate
communication with the public. The most recent proposal from 2024/2025 was
technically the most advanced, yet it was withdrawn due to political pressures and
social concerns.
The contribution of the thesis lies in a comprehensive comparative analysis of the
legislative proposals and in highlighting that mere technical improvements to the
mass valuation system are insufficient without appropriate institutional support and
broader social legitimacy. The findings may serve as a professional basis for future
legislative reforms and debates on fair property taxation in Slovenia.
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