Zakonska ureditev obdavčitve nepremičnin z vidika načela socialne države

Hribar, Mojca (author), Kerševan, Erik (mentor)

Obdavčevanje nepremičnin se je razvilo že s prvimi velikimi civilizacijami, preko 4000 let nazaj. Danes se večinoma obdavčujejo transakcije z nepremičninami in lastninska ali druga stvarnopravna pravica na nepremičnini. Prihodki od davkov na nepremičnine so zaradi svoje vpetosti nepremičnin v lokalno okolje načeloma namenjeni financiranju lokalnih skupnosti. Z vidika načela socialne države je obdavčitev nepremičnin potrebna posebne pozornosti, saj gre za poseg v premoženje posameznika. V primeru ureditve obdavčitve nepremičnin, ki davek utemeljuje kot strogo objektni davek in zato ne upošteva osebnih okoliščin davčnega zavezanca, lahko breme davka povzroči poslabšanje socialnega položaja posameznika. Z zornega kota socialne države so posebej občutljive za obdavčitev stanovanjske nepremičnine, pod težo gospodarske krize pa tudi poslovne nepremičnine manjših gospodarskih subjektov. Pri obdavčitvi teh nepremičnin je nujno potrebno paziti, da davek ne bo zažiral substance davčnega vira in vodil v njegovo uničenje. Trenutna ureditev obdavčitve nepremičnin v Republiki Sloveniji je neenotna in zastarela, zato je davčna reforma na tem področju brez dvoma potrebna. Vendar bo moral zakonodajalec v temeljito sistemsko reformo vložiti veliko več truda kot v preteklih poskusih. Zadnji poskus uvedbe davka na nepremičnine iz leta 2013 je namreč kršil celo vrsto temeljnih ustavnih norm. Prihodnja ureditev davka na nepremičnine bo morala temeljiti na ustavno skladnem vrednotenju nepremičnin vključno z zagotovljenimi postopkovnimi garancijami za varstvo pravic posameznika. Obdavčitev bi morala vsebovati tudi določene oprostitve za stanovanjske nepremičnine v višini vrednosti standardnega stanovanja, se usmeriti predvsem na obdavčitev bogastva in ustrezno razlikovati med velikimi in malimi gospodarskimi subjekti.

• Language: Slovenian
• Keywords: premoženjski davki, davek na nepremičnine, socialna država, pravičnost, davčni vir, davčna osnova, vrednotenje nepremičnin, davčne olajšave in oprostitve
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2016
• PID: 20.500.12556/RUL-88916
• COBISS.SI-ID: 15372625
• Publication date in RUL: 31.01.2017

HRIBAR, Mojca, 2016, Zakonska ureditev obdavčitve nepremičnin z vidika načela socialne države [online]. Master’s thesis. [Accessed 14 April 2025]. Retrieved from: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=eng&id=88916

Secondary language

• Language: English
• Title: Legislation of real estate taxation in the light of the principle of welfare state

Abstract

Taxation of real estate has developed with first great civilizations, over 4000 years ago. Today, real estate taxation concern to real estate transactions and possession of immovable property. Revenues from real estate taxes are due to its involvement in the local environment in principle intended to finance local governments. Regarding the principle of the welfare state, the taxation of real estate requires special attention because it means a governmental intervention in the individual property. In the case of real estate tax regulation that bases on the concept of strictly object tax, which therefore do not consider personal circumstances of the taxpayer, the tax burden can lead to deterioration of the individual social situation. From the perspective of the welfare state, particularly vulnerable to the real estate taxation are residential property and - under the burden of the economic crisis - also the commercial real estate of small firms. When these properties are taxed, it is essential to ensure that the tax will not erode the substance of the tax source and lead to its destruction. Current legislation on the taxation of real estate in Slovenia is inconsistent and outdated, so the tax reform in this area is undoubtedly needed. However, the legislator should put a lot more effort to reform the system right than in previous attempts. The last attempt to introduce real estate tax in 2013 has in fact violated a whole series of fundamental constitutional norms. Future regulation of property tax should be based on a constitutionally consistent valuation of real estate including ensured procedural guarantees for the protection of individual rights. Taxation should also contain some specific tax relief for residential property in the amount of the standard apartment; it should be also particularly directed to the taxation of wealth and should properly distinguish between large and small companies.

• Keywords: property tax, real estate tax, welfare state, fairness, tax source, tax base, real estate valuation, tax reliefs and exemptions