The thesis addresses the issue of property taxes in Slovenia, with a focus on the tax on property and the possibilities for simplifying its assessment procedures. The research stems from the fragmented system of real estate taxation, in which the same data are often repeated across different levies, thereby increasing the administrative burden for both taxpayers and the tax authority. The purpose of the thesis was to examine the possibilities for simplifying the assessment procedures of real estate-related levies, identify the difficulties taxpayers perceive when filing tax returns, and determine how they perceive the tax return for the assessment of the tax on property.
The research was based on a literature review, an analysis of legislation, and a comparative analysis of the data used in the assessment of various real estate levies. In particular, the tax returns for real estate transfer tax, tax on property, and personal income tax on capital gains arising from the disposal of real estate were compared. In the empirical part, a survey was conducted to examine respondents’ knowledge of real estate taxes, their experience with filing tax returns, and the perceived complexity of the tax return for the assessment of the tax on property.
The findings show that the tax on property is based on outdated legal provisions that limit major systemic changes, although they still allow some minor procedural improvements. Surveyed taxpayers reported an average level of knowledge of real estate taxes, while the tax return for the assessment of the tax on property was generally perceived as complex, extensive, and data-intensive.
The results are primarily useful for the Financial Administration of the Republic of Slovenia (FURS), as they highlight the main shortcomings of the procedures. The findings suggest that better use of data already reported for the assessment of individual real estate-related levies, together with less duplication of information, could simplify procedures and reduce the administrative burden for both taxpayers and the tax authority. Indirectly, the findings may also contribute to further improvements in the field of real estate taxation.
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