The property tax or property taxation is something most people come across in a certain period of their lives. Some earlier, some later. In each country, property is taxed differently, depending on the country's development. The purpose of the diploma paper is to present taxation of property in other countries, such as Serbia and Germany and then compare them with Slovenia. At the same time, the purpose is to establish a general knowledge of this tax among people.
A descriptive and comparative method was used to successfully achieve the goal and the results of the research, where taxation is first described for each selected country separately, and then a combined comparison of the tax of these countries. A statistical method has also been used where the results of a general knowledge of this tax are shown on the basis of the questionnaire.
The results of the research have shown that the tax between the selected countries varies considerably in each area. The main areas in which disparities are reflected are the subject of taxation, tax base, taxable person, tax relief, tax exemptions and rates of taxation. The results of the survey questionnaire showed that these taxes, especially among young people, are not well known and that many tax payers do not use tax deductions for this tax.
In my diploma I am trying to show the differences in the taxation of property in Slovenia, in a more developed country like Germany and in a less developed country like Serbia. By a common comparison, you can show how individual countries, although they are quite close together, nevertheless vary greatly in terms of taxes. At the same time, the goal is also to bring the tax closer to people and to draw attention to the use of reliefs.
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