MEDNARODNA PRIMERJAVA PREMOŽENJSKIH DAVKOV

ČOGA, PETRA (author), Klun, Maja (mentor)

V diplomskem delu sta predstavljena davek od premoženja in nadomestilo za uporabo stavbnega zemljišča v Sloveniji ter primerjava zgoraj navedenih davkov z drugimi državami. Pri pripravi diplomskega dela sem uporabila opisne oziroma deskriptivne metode domače in tuje literature, različnih člankov ter spletnih strani posameznih držav, ki sem jih predstavila in primerjala. V zadnjem delu sem uporabila komparativno metodo, s katero sem primerjala pridobljene podatke za slovenske občine. Izbrane države poznajo davek na nepremičnine, se pa v vsaki državi pogoji nekoliko spreminjajo. Pri primerjavi podatkov med slovenskimi občinami je bilo opaziti nesorazmerje med številom prebivalstva in pobranim nadomestilom za uporabo stavbnega zemljišča v posameznih občinah. S pomočjo rezultatov te primerjave bi lahko katera od slovenskih občin ugotovila, da ima še nekaj rezerve pri pobiranju prihodkov s primernimi spremembami odloka o nadomestilu za uporabo stavbnega zemljišča. Kljub vsemu pa lahko povišanje nadomestila za uporabo stavbnega zemljišča povzroči precejšnje nezadovoljstvo med prebivalci v posameznih občinah.

• Language: Slovenian
• Keywords: davek, obdavčitev, premoženje, Slovenija, Italija, Velika Britanija, Avstralija, Rusija, Švedska, Avstrija, Hrvaška, Irska, Finska
• Work type: Bachelor thesis/paper
• Organization: FU - Faculty of Administration
• Year: 2017
• PID: 20.500.12556/RUL-92364
• Publication date in RUL: 23.05.2017

Secondary language

• Language: English
• Title: INTERNATIONAL COMPARISON OF PROPERTY TAXES

Abstract

The thesis presents property tax and compensation for the use of building land in Slovenia. There is also comparison of the above taxes to those from other countries. In the preparation of the thesis I used descriptive or descriptive methods of domestic and foreign literature. From various articles, websites of individual countries which I then presented and compared. In the last part I used a comparative method, in which the data obtained about assorted Slovenian municipalities was compared. All the selected countries have their own version of property tax, the conditions do vary a bit between them. When comparing data between Slovenian municipalities the disproportion between the population and collected compensation, for the use of building land in the individual municipalities, was evident. With the results of the comparison some of the Slovenian municipalities could find that they still have some reserves to increase revenues through appropriate amendments to the decree on compensation for the use of building land. Regardless, the increase of compensation for the use of land could be trigger for dissatisfaction among people in the individual municipalities.

• Keywords: taxes, taxation, property, Slovenia, Italy, Great Britain, Australia, Russia, Sweden, Austria, Croatia, Ireland, Finland