| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document Help

Title:Primerjalna analiza nepremičninskega davka
Authors:ID Peperko, Urban (Author)
ID Jagrič, Vita (Mentor) More about this mentor... New window
Files:.pdf UN_Peperko_Urban_2015.pdf (749,41 KB)
MD5: 704E6A28DAB2435D7D73A78567AF4BBD
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V Sloveniji se davčni sistem nadgrajuje vse odkar se je država osamosvojila. V preteklosti so večinoma nepremičnine bile v družbeni lasti, kasneje pa je sledila privatizacija in dosedanji sistem obdavčevanja ni bil več učinkovit. V primeru uvedbe davka na nepremičnine, bi ta nadomestil in poenotil obstoječe davke kot so nadomestilo za uporabo stavbnega zemljišča, davek od premoženja itd… Obravnava naše diplomske naloge se tiče predvsem obdavčitve nepremičnin, ki predstavljajo prihodek lokalnim skupnostim. Predstavili smo trenutno stanje obdavčitve nepremičnin v Sloveniji na podlagi trenutno veljavne zakonodaje, predstavili smo glavne značilnosti sprejetega in razveljavljenega Zakona o davku na nepremičnine, katerega smo primerjali z nekaterimi državami članicami Evropske unije, ki ga imajo. Diplomsko delo je razdeljeno na poglavja v katerih bomo najprej spoznali nekaj na splošno o davkih, kaj to sploh so, in kako jih delimo. Izvedeli bomo tudi, kako so davki nastali, in kako so se skozi zgodovino spreminjali. Vsebina četrtega poglavja bo predstavljala značilnosti davka na nepremičnine, razloge, zakaj bi bilo potrebno sprejeti nov zakon, njegove cilje, načela in poglavitne rešitve, ki bi jih prinesel novo sprejeti zakon. Prav tako bodo opisane njegove prednosti in slabosti. V sklepu bomo poskušali prikazati osnovne predpostavke, ki sledijo na področju uvedbe slovenskega davka na nepremičnine.
Keywords:Davki, davek na nepremičnine, davčna osnova, davčna stopnja, obstoječi davčni sistem, primerjalna analiza davkov
Place of publishing:Maribor
Publisher:[U. Peperko]
Year of publishing:2015
PID:20.500.12556/DKUM-54435 New window
UDC:336.22
COBISS.SI-ID:12122140 New window
NUK URN:URN:SI:UM:DK:JI0H24CX
Publication date in DKUM:04.11.2015
Views:1485
Downloads:200
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share


Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:Comparative analysis of real estate taxes
Abstract:In Slovenia, tax system has been upgrading ever since the declaration of independence. In the past most of real estate has been in the social ownership, later followed by privatization of real estate which meant the social tax system was no longer effective. In case of real estate tax introduction it would have substitute and unify existing taxes like compensation for use of buildingl and, income added tax etc… This dissertation is dealing mostly with taxing real estate, which is creating income for local communities. We have presented condition of real estate tax in Slovenia based on current valid legislation, main characteristics of accepted and invalidated real estate tax which we have also compared to few other EU members that have real estate tax. Dissertation has been divided into chapters in which we will first of all, learn basics on tax, what are they and how we divide them. We will also find out how they were created and how they changed through history. Content of fourth chapter will present characteristics of real estate tax and reason why there is need to change the legislation. And present you with aims, principles and concrete solutions new legislation would bring with all the advantages and disadvantages. Further more we will touch the subject of current real estate tax system and in the end we shall compare tax systems from other EU member countries. In conclusion we tried to present basic assumptions, that pursue area of introduction Slovene real estate tax.
Keywords:Taxes, real estate tax, tax base, tax rate, current tax system, comparative analysis of taxes


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica