diplomska naloga št.: 207/OG-MK
Petar Jukić (Author), Maruška Šubic Kovač (Mentor)

Abstract

Glavni namen diplomske naloge je na primeru občine Domžale ugotoviti, ali je v ZMVN-1 določeno merilo za umerjanje množičnega vrednotenja nepremičnin skladu s temeljnimi davčnimi načeli, saj izračunana posplošena vrednost predstavlja tudi vsaj delno ali celo v celoti davčno osnovo za izračun davka na nepremičnine. V prvem delu diplomske naloge je predstavljen sistem množičnega vrednotenja nepremičnin in opisano merilo za umerjanje modelov po zakonu o množičnem vrednotenju nepremičnin ZMVN % 1. Drugi del diplomske naloge zajema analizo razlik med posplošenimi tržnimi vrednostmi in njenimi časovno prilagojenimi prodajnimi cenami za stanovanjske nepremičnine v občini Domžale. Najprej je izvedena časovna prilagoditev prodajnih cen ločeno za stanovanja in stanovanjske hiše v občini Domžale. Sledi analiza primerjave med posplošeno tržno vrednostjo in časovno prilagojeno prodajno ceno. Izračunana razmerja med posplošenimi tržnimi vrednostmi in časovno prilagojenimi prodajnimi cenami pri posamičnih nepremičninah kažejo na večja odstopanja posplošenih tržnih cen od časovno prilagojenih prodajnih cen v analiziranem vzorcu. Ugotovljeno je, da se 60 % obravnavanih stanovanj in 80 % obravnavanih stanovanjskih hiš v občini Domžale nahaja izven območja 0,8 % 1,2. Povprečna vrednost razmerij po conah za stanovanja znaša 0,787, za stanovanjske hiše pa 0,685. Mediana razmerij po conah za stanovanja znaša 0,773, za stanovanjske hiše pa 0,671. Na podlagi tega lahko zaključimo, da merilo modelov po ZMVN-1 ni ustrezno za namen vrednotenja stanovanjskih nepremičnin v občini Domžale in ne sledi temeljnim davčnim načelom.

Keywords

gradbeništvo;diplomska naloga;VSŠ;GR;GR-OG;časovna prilagoditev;množično vrednotenje nepremičnin;posplošene tržne vrednosti;temeljna davčna načela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UL FGG - Faculty of Civil and Geodetic Engineering
Publisher: [P. Jukić]
UDC: 332.6(043.2)
COBISS: 77758979 Link will open in a new window
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Other data

Secondary language: English
Secondary title: ǂThe ǂanalysis of the difference between sale prices and general market values in the municipality of Domžale
Secondary abstract: The main purpose of the graduation thesis is to determine in the case of the municipality of Domžale whether ZVMN-a (Mass Real Estate Evaluation Act) sets a criterion for calibrating the mass real estate evaluation in accordance with fundamental principles of taxation, as the calculated value represents at least a partial or full tax base for calculating real estate tax. The first part of the graduation thesis presents the system of mass real estate evaluation and describes the criterion for calibrating models according to the Mass Real Estate Evaluation Act ZMVN-1. The second part of the graduation thesis includes an analysis of the differences between the generalized market values and its time-adjusted sales prices for residential real estate in the municipality of Domžale. First, the time adjustment of sales prices was carried out separately for apartments and residential houses in the municipality of Domžale. It was followed by the analysis of the comparison between the generalized market value and the time%adjusted sales price. The calculated ratios between generalized market values and the time-adjusted sales prices for individual real estate show larger deviations of generalized market prices from time-adjusted sales prices in the analyzed sample. It has been established that 60% of analyzed apartments and 80% residential houses have been outside of the range from 0,8 to 1,2. The average value for zone ratios for apartments is 0,787 and 0,685 for residential houses. Median for zone ratios for apartments is 0,773 and 0,671 for residential houses. On the basis, it can be concluded that the criterion of models according to ZMVN-1 is not appropriate for the purpose of evaluation of residential real estate and doest not follow the fundamental principles of taxation.
Secondary keywords: graduation thesis;civil engineering;time adjustment;mass real estate evaluation;general market values;fundamental principles of taxation;
Type (COBISS): Bachelor thesis/paper
Study programme: 0
Embargo end date (OpenAIRE): 1970-01-01
Thesis comment: Univ. v Ljubljani, Fak. za gradbeništvo in geodezijo
Pages: XVI, 31 str., [6] str. pril.
ID: 13261353