Načelo enakovrednosti dajatve in protidajatve pri obračunu komunalnega prispevka v občini Kamnik : diplomska naloga

Gorjup, Matic (author), Šubic Kovač, Maruška (mentor)

Diplomska naloga obravnava področje komunalnega opremljanja zemljišč, torej komunalni prispevek. Analiziran je izračun in razdelitev komunalnega prispevka za določena območja. Predstavljen je izračun komunalnega prispevka po odloku o programu opremljanja stavbnih zemljišč na območjih občinskega podrobnega prostorskega načrta v občini Kamnik (primer 1). Na podlagi fizičnih kazalcev o odloku o programu opremljanja so izračunani dejanski stroški komunalnega opremljanja in komunalni prispevek po Navodilu za izračun komunalnega prispevka (Uradni list RS št. 4/99), ki dosledno upošteva načelo dajatve in protidajatve (primer 2). Dejavnosti na območjih občinskega podrobnega prostorskega načrta imajo različno porabo pitne vode, zato smo na podlagi predpostavke o porabi pitne vode na stroške komunalnega opremljanja izračunali komunalni prispevek še po predvideni ali dejanski porabi pitne vode (primer 3). Ugotovili smo, da obstoječi način izračuna in razdelitev komunalnega prispevka (primer 1) najmanj upošteva načelo dajatve in protidajatve. Rezultati v ostalih dveh primerih so podobni. Oba upoštevata načelo dajatve in protidajatve, kar je razvidno iz strukturnih deležev razdeljenih komunalnih prispevkov med zavezance.

• Language: Slovenian
• Keywords: gradbeništvo, VSŠ, diplomska dela, komunalni prispevek, opremljanje zemljišč za gradnjo, komunalna oprema, izračun komunalnega prispevka, poraba pitne vode
• Work type: Undergraduate thesis
• Typology: 2.11 - Undergraduate Thesis
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Place of publishing: Ljubljana
• Publisher: [M. Gorjup]
• Year: 2012
• Number of pages: XIII, 69 str.
• PID: 20.500.12556/RUL-32571
• UDC: 338.465(497.4Kamnik)(043.2)
• COBISS.SI-ID: 5814113
• Publication date in RUL: 10.07.2015

Secondary language

• Language: English
• Title: The principle of contribution and counter-contribution equivalence in public utility fee charging in the miniciality of Kamnik

Abstract

The thesis deals with public utility land equipping, public utility fee. Both the calculation and allocation of public utility fee for certain areas are analysed. The public utility fee calculation, which is in accordance with the ordinance on equipping the building plots in areas of the municipal spatial plan of the Municipality of Kamnik (example 1), is presented within the thesis. The actual costs of public utility land equipping which are based on the physical indicators of the ordinance on the equipping programme and the public utility fee following the instruction for the public utility fee calculation (Official Gazette No. 4/99) are both calculated and strictly comply with the principle of contribution and counter - contribution (example 2). Activities in the areas of municipal elaborated spatial plans show different consumption of potable water, therefore, based on an assumption on potable water consumption in public utility land equipping, we have calculated the public utility fee according to estimated or actual potable water consumption (example 3). We have determined that the existing calculation and distribution of the public utility fee method and distribution of the urban contribution (example 1) complies the least with the principle of contribution and counter - contribution. The results in the other two examples are similar, since both take into account the principle of contribution and counter - contribution, as demonstrated by the structural fractions of the distributed public utility fee among taxpayers.

• Keywords: graduation thesis, public utility fee, public utilities infrastructure, public utilities equipment, public utility fee calculation, potable water consumption