|Opis:||Local self-government is the legal-system institution, which defines the position of local government in the country. The concept of local self-government is very different between countries, but its purpose is always the same between countries. Adequately regulated local government enables the public services more efficient, as if they would be carried out only at the national level. The purpose of the local community, as head of local government, is to ensure the management of public goods, increased social activities, etc.
Introduction of local self-government in Slovenia, as in most European countries, is based on the Constitution and laws, taking into account the principles of European or local government - MELLS (European Charter of Local Self-Government). Significant 9th Article mentioned documents are about the financial resources of local communities, which includes eight principles. An important principle in principle of relevance, which states that the local community has its own financial resources, which freely within their jurisdiction, and the principle of proportionality, which defines that the financial resources of local communities are in proportion to the functions provided by the Constitution and law.
The biggest problem of local community is its local funding. Sources of funding in Slovenia and some European countries are tax revenues, non-tax revenues, other revenues from municipal property and transfers or subsidies. The system of financing local community or financial resources is essential to achieve the primary sense of fiscal decentralization. Important are those financial resources over which is complete autonomy of the local community, this means that in addition to decision-making about resources, while also decide how to obtain them (tax rate, tax base...). Truly autonomous fiscal resource in Slovenia represents compensation for the use of building land. In comparable European countries, Austria, Denmark and Germany, is the source tax revenue decentralized fiscal units (municipalities and local communities) property tax, particularly its role in raising their level of their autonomy.
With the development of decentralizing the management of public finances, the property tax has become one of the most important sources of local revenue, as well as tools for directing the economic, spatial, social urban development and autonomy of local communities.
In Slovenia, the real property tax is not known; it is defined as a property tax, compensation for the use of building land area and fees for the maintenance of forest roads, which makes smaller impact on the degree of autonomy of local authorities, namely municipalities and local communities. Enforcement tax on real estate, as known in other EU Member States, would in Slovenia represent a major step towards improving the situation of local communities and the pursuit of tax policy, in particular, to increase their degree of fiscal autonomy. Scope of EU Members States (Austria, Denmark and Germany) is selected for a reason because the introduction of future changes in the tax on real estate in Slovenia would make sense to account the positive experience and learn from the mistakes that have been already occurred in these countries that already have the introduction of a property tax. |