Davek na zemljišče kot alternativni predlog obdavčitve nepremičnin : diplomska naloga

Resnik, Sara (author), Šubic Kovač, Maruška (mentor)

Z namenom uresničevanja ideje po poenotenju notranje politike Evropske unije želi Republika Slovenija slediti drugim državam članicam pri ureditvi obdavčitve nepremičnin. Poenotenje ureditve davka na nepremičnine sicer s strani Evropske unije ni predpisano ali kakorkoli drugače regulirano, ker je povezano z lokalno ureditvijo posamezne države članice. Z davkom na nepremičnine lokalne skupnosti v Evropi večinoma financirajo javne storitve, saj predstavlja dokaj enostaven način polnjenja lokalnega proračuna s strani njenih uživalcev. Davek na nepremičnine naj bi se v Republiki Sloveniji obračunal na podlagi posplošene tržne vrednosti celotne nepremičnine. V literaturi se kot alternativa pojavlja davek, katerega podlaga bi bila vrednost zemljišča. Namen diplomske naloge je analizirati možnost uvedbe davka na zemljišče kot alternativo davku na nepremičnine. Leta 2013 je bil sprejet Zakon o davku na nepremičnine. Ustavno sodišče je na podlagi ugotovitev odločilo razveljaviti Zakon o davku na nepremičnine ter Zakon o množičnem vrednotenju nepremičnin za primere obdavčitve, ker nista v skladu z Ustavo. Smiselno bi bilo dosedanje zakonske predpise, ki imajo sorodstveno povezavo z obdavčitvijo nepremičnin, nadomestilo za uporabo stavbnih zemljišč, davek na premoženje in pristojbino za vzdrževanje gozdnih cest združiti v univerzalno dajatev. V nalogi je v ta namen obravnavan davek na zemljišče. Z uvedbo alternativnega predloga davka na zemljišče bi postal upravni postopek bolj pregleden in enostaven, prav tako bi bilo enostavneje vzdrževati bazo podatkov o nepremičninah. Rezultati v nalogi obravnavanega modela oblikovanja alternativnega davka kažejo, da bi davek na zemljišče lahko predstavljal inštrument za nadzor rabe in izrabe zemljišč. Cilj alternativnega predloga je tudi regulacija posegov v prostor in s tem usmeritve lastnikov nepremičnin k racionalnejši izrabi zemljišča. Zemljišča bi postala bolj nezanimiva za špekulacije ali za investiranje, kar bi lahko vplivalo tudi na znižanje vrednosti nepremičnin.

• Language: Slovenian
• Keywords: gradbeništvo, diplomska naloga, UNI, davek na nepremičnine, posplošena tržna vrednost nepremičnine, davek na zemljišče, vrednost zemljišča, faktor izrabe gradbene parcele
• Work type: Undergraduate thesis
• Typology: 2.11 - Undergraduate Thesis
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Place of publishing: Ljubljana
• Publisher: [S. Resnik]
• Year: 2015
• Number of pages: XIV, 72 str., 8 pril.
• PID: 20.500.12556/RUL-32778
• UDC: 332.21:336.22(497.4)(043.2)
• COBISS.SI-ID: 7067745
• Publication date in RUL: 10.07.2015

Secondary language

• Language: English
• Title: Land value tax as an alternative proposal for real estate taxation

Abstract

With the aim of realising the idea of standardising the internal policy of the European Union, the Republic of Slovenia follows the path fellow member states took when dealing with real estate taxation. Such unification of real estate taxation is not directly specified or in any other way regulated by the European Union, since it is closely connected to the local regulation of each individual member state. With the mentioned real estate taxation local communities across Europe mostly help finance the public service sector, as this represents a simple way of inhabitants funding a local government’s budget. The real estate taxation in the Republic of Slovenia should be levied on the basis of the generalised market value of the entire real estate. As one of the alternatives the existing literature names a taxation which would be based on the land value. The aim of this graduation thesis is to analyse the possibility of introducing land value tax as an alternative to real estate tax. In 2013 the Real Property Tax Act was passed. The Constitutional Court of the Republic of Slovenia then decided to abolish the Real Property Tax Act and the Real Property Mass Valuation Act due to them being unconstitutional. It would be sensible to unify all the current laws connected to the real estate taxation – the charge for the use of construction land, the tax on property and the tax on use of forest roads – into one individual tax. This is also one of the aims of this graduation thesis. The introduction of an alternative proposal of the land value taxation would lead to administrative procedure being more transparent and simple, which would also result in easier maintenance of the real estate database. The results of the model of forming an alternative taxation, discussed in the graduation thesis, point to the fact of land value taxation representing an instrument of control over land use. One of the aims of the alternative proposal is also the regulation of activities which affect the physical environment and guiding the real estate owners towards a more rational land use. In this manner the land areas would become less interesting for speculations and investments which could lead to a decrease in property values.

• Keywords: graduation thesis, real estate tax, generalised market value of the real estate, land value tax, land value, land use factor