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Title:Davek na nepremičnine v Republiki Sloveniji in Republiki Irski ter pomen nepremičninskih evidenc za izračun davka
Authors:ID Ribič, Natalija (Author)
ID Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf UN_Ribic_Natalija_2016.pdf (2,80 MB)
MD5: C0E0702E2523195BD08E4591A621693F
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem delu smo predstavili temeljne nepremičninske evidence in prikazali njihov pomen pri izračunu davka na nepremičnine. Prikazali smo napake, ki se lahko pojavijo pri evidentiranju oziroma so prisotne v evidencah nepremičnin. Ker gre za evidentiranje, ki je v RS tudi zakonsko urejeno, smo v diplomskem delu predstavili Zakon o evidentiranju nepremičnin. Predstavili smo davek na nepremičnine v Republiki Irski, ki je urejen z Zakonom o lokalnem davku na nepremičnine (Local Property Tax Act). Davek na nepremičnine v Republiki Irski smo primerjali z davkom na nepremičnine v RS, ki je veljal do 28. 3. 2014, ko ga je Ustavno sodišče razglasilo za neustavnega. Izpostavili smo prednosti in slabosti obeh ter naredili primerjavo.
Keywords:davek na nepremičnine, lokalni davek na nepremičnine, nepremičninske evidence, množično vrednotenje
Year of publishing:2016
Publisher:[N. Ribič]
Source:Maribor
UDC:336.22
COBISS.SI-ID:12353308 New window
NUK URN:URN:SI:UM:DK:HUKVY6NV
Publication date in DKUM:23.06.2016
Views:1181
Downloads:84
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:Tax on Real Estate in the Republic of Slovenia and the Republic of Ireland and the Importance of Real Property Records for the Calculation of Tax
Abstract:In this thesis , we present the basic real estate records show , and their importance in the calculation of property tax . We showed errors which may occur in the recording or the records of real estate present . Since this is a record , which is in the RS also regulated, in our thesis we presented the Law on Real Estate Registration . We've introduced a tax on real estate in the Republic of Ireland , which is regulated by the local property tax (Local Property Tax Act ) . Tax on real estate in the Republic of Ireland , we compared the property tax , which is valid until 03/28/2014 , when it was the Constitutional Court declared unconstitutional . We highlight the pros and cons of both and do a comparison .
Keywords:property tax, local property tax, real estate evidence, mass valuation


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