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Title:Primerjava sistemov obdavčevanja nepremičnin v Sloveniji, na Danskem in Združenih arabskih emiratih, pregled razlik, podobnosti in izzivov
Authors:ID Ježovnik, Corina (Author)
ID Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf UN_Jezovnik_Corina_2024.pdf (1,20 MB)
MD5: 97C98E90BA91FDB2BE2BC838D5707696
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomske delu obravnavamo obdavčevanje nepremičnin v treh različnih državah, s tremi različnimi sistemu obdavčevanja nepremičnin, te države so Slovenija, Danska in Združeni arabski emirati. Cilj naloge je analiziranje in primerjava ključnih značilnosti navedenih sistemov obdavčevanja. V nalogi so predstavljeni osnovni koncepti obdavčevanja nepremičnin, vključno z vrstami davkov. Opravljena je tudi primerjava med državami, ter napisane količine pobranih davkov za vsako državo posebej z indeksi uspešnosti za štiri obdobja med 2019 do 2022. V sklepnem delu naloge so predstavljene hipoteze ter obrazložitev primerjav in učinkovitosti. Predstavljene so tudi določene spremembe in ideje, kako te sisteme izboljšati ter se izogniti davčnim utajam in neplačevanju davka.
Keywords:: nepremičnina, davek na promet nepremičnin, nadomestilo za uporabo stavbnega zemljišča, Slovenija, Danska, Dubaj, utaja, primerjava sistemov obdavčevanja.
Place of publishing:Maribor
Publisher:C. Ježovnik
Year of publishing:2024
PID:20.500.12556/DKUM-90432 New window
UDC:336.226.212.1
COBISS.SI-ID:212508931 New window
Publication date in DKUM:22.10.2024
Views:0
Downloads:22
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:03.09.2024

Secondary language

Language:English
Title:Comparison of real estate taxation systems in Slovenia, Denmark and the United Arab Emirates, overview of differences, similarities and chalenges
Abstract:In this thesis, we examine the taxation of properties in three different countries, each with distinct property taxation systems: Slovenia, Denmark, and the United Arab Emirates. The objective of the study is to analyze and compare the key characteristics of these taxation systems. The paper introduces fundamental concepts of property taxation, including various types of taxes. A comparison among the countries is also conducted, with detailed tax revenue figures provided for each country along with performance indices for four periods between 2019 and 2022. In the concluding section, hypotheses are presented along with explanations of the comparisons and effectiveness of the systems. Additionally, suggestions for improvements and strategies to prevent tax evasion and non-payment are discussed.
Keywords:property, real estate, real estate transfer tax, compensation for the use of building land, Slovenia, Denmark, Dubai, tax evasion, comparison of taxation systems.


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