magistrsko delo
Aleksander Brenko (Author), Maruška Šubic Kovač (Mentor), Simon Starček (Co-mentor)

Abstract

Magistrska naloga zajema primerjalno analizo vpliva posameznih meril na višino nadomestila za uporabo stavbnega zemljišča (v nadaljevanju NUSZ) v mestnih občinah v Sloveniji. V nalogi bo analizirano stanje na področju NUSZ v Sloveniji ter podani bodo odgovori na vprašanja: Kolikšni so prihodki mestnih občin od NUSZ? Katere razlike obstajajo v merilih v odlokih o NUSZ po mestnih občinah? Kolikšna je razlika v višini NUSZ po mestnih občinah in conah za referenčno nepremičnino? Kako posamezna merila vplivajo na celotne prihodke od NUSZ in na razliko med sosednjimi conami? Za analizo so bili uporabljeni javno dostopni podatki in interni podatki mestnih občin. Analize in primerjave kažejo na velike razlike v višini odmer NUSZ med mestnimi občinami in znotraj mestnih občin. Večinoma so ta odstopanja posledica samostojnosti mestnih občin pri določanju meril in oprostitev za odmero NUSZ. Za razrešitev trenutnih razmer bi bilo treba obstoječ sistem NUSZ ustrezno preoblikovati oziroma nadgraditi. Pri tem bi bilo obvezno sodelovanje vseh lokalnih skupnosti v Sloveniji, saj bi se samo na ta način lahko vzpostavil enoten sistem odmere NUSZ v Sloveniji.

Keywords

gradbeništvo;magistrska dela;občine;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UL FGG - Faculty of Civil and Geodetic Engineering
Publisher: A. Brenko]
UDC: 352:711.1(497.4)(043.3)
COBISS: 15579139 Link will open in a new window
Views: 1098
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Other data

Secondary language: English
Secondary title: Comparative analysis of individual criteria, which have an impact on the building land tax in Slovenian municipalities
Secondary abstract: The master's thesis covers the comparative analysis of the impact of individual criteria on the amount of compensations for the use of building land in Slovene urban municipalities. The thesis will analyze the situation of building land tax in Slovenia and provide answers to several questions: What is the revenue of municipalities from building land tax? What are the differences in the criteria in the building land tax decrees by city municipalities? What is the difference in building land tax amounts by city municipalities and zones for referential real estate? How do individual criteria affect the overall revenue from building land tax and the difference between adjacent zones? Publicly accessible data and internal data from the municipalities were used for the analysis. The analyses and comparisons indicate considerable differences in the amount of building land tax between municipalities and their zones. For the most part, these difference are due to the autonomy of municipalities in determining the criteria and exemptions for assessing the building land tax. In order to resolve the current situation, the existing building land tax system would need to be upgraded and modified. The priority would be cooperation between all local communities in Slovenia, as this is the only way to establish a unified building land tax assessment system.
Secondary keywords: civil engineering;masters thesis;municipalities;
Type (COBISS): Master's thesis/paper
Study programme: 0
Embargo end date (OpenAIRE): 1970-01-01
Thesis comment: Univ. v Ljubljani, Fak. za gradbeništvo in geodezijo
Pages: XXVIII, 122 str.
ID: 11396889