diplomska naloga
Uroš Kavdik (Author), Maruška Šubic Kovač (Mentor), Alma Zavodnik Lamovšek (Thesis defence commission member), Anka Lisec (Thesis defence commission member), Miran Kuhar (Thesis defence commission member)

Abstract

Diplomska naloga proučuje posledice sprememb davka na nepremičnine na primeru dveh lokalnih skupnosti v Republiki Sloveniji. V ta namen je najprej izvedena analiza nadomestila za uporabo stavbnega zemljišča in davka na nepremičnine v Mestni občini Kranj in Občini Divača. Analizirani so tudi faktorji, ki vplivajo na izračun in velikost obeh dajatev. Na podlagi povezave evidenc teh dveh dajatev je analizirana razlika med njima, še predvsem, na katerih vrstah nepremičnin bodo z uvedbo Zakona o davku na nepremičnine (2013) nastale največje razlike v višini obravnavanih dajatev. Ugotovljeno je bilo, da bi bili v primeru uvedbe davka na nepremičnine (2013) lastniki stanovanj, stanovanjskih hiš in poslovnih nepremičnin precej bolj obremenjeni kot v preteklosti. Izjema bi bile nepremičnine z industrijsko rabo, kjer bi večina lastnikov plačevala manj davka kot v preteklosti. Tudi obe obravnavani lokalni skupnosti bi bili zaradi plačila davka na nepremičnine v obdobju 2014-2016 v slabšem finančnem položaju kot v preteklosti, ko nadomestila za uporabo stavbnega zemljišča nista plačevali. V tem obdobju bi morala plačati Mestna občina Kranj davek na nepremičnine v povprečju v višini 825.000,00 € letno oziroma Občina Divača 77.000,00 € letno.

Keywords

geodezija;diplomska naloga;UNI;davek na nepremičnine;nadomestilo za uporabo stavbnega zemljišča;analiza obeh dajatev;stanovanjske nepremičnine;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UL FGG - Faculty of Civil and Geodetic Engineering
Publisher: [U. Kavdik]
UDC: 336.22:349.412.4(497.4)(043.2)
COBISS: 6623329 Link will open in a new window
Views: 1858
Downloads: 457
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Other data

Secondary language: English
Secondary title: Impact of changes to the real estate tax analysed on the example of two municipalities of the Republic of Slovenia
Secondary abstract: In this thesis we examine potential consequences of the proposed changes to the real estate taxation in the Republic of Slovenia by comparing two municipalities. We first analyse the existing compensation for the urban land usage and real property tax in Urban Municipality Kranj and Municipality Divača. We then consider factors that affect calculation and magnitude of both levies. Comparing the data on both levies from both municipalities we discuss differences between them, in particular what types of property the forthcoming Real Property Tax Act (2013) will affect most in respect to the amount of taxation. We establish that if Real Property Tax Act (2013) were introduced, owners of flats, houses and business properties would get taxed considerably more than previously. The only exception are owners of real estate for industrial use, most of whom would pay less tax than before. Because municipalities would become liable to real property tax, they would be worse off financially in the forecast period 2014 – 2016 than before when they were not liable to compensation for the urban land usage. In this period Urban Municipality Kranj would pay annually 825,000 € in real property tax and Municipality Divača 77,000 €.
Secondary keywords: real estate tax;compensation for the urban land usage;residential property;geodesy;
File type: application/pdf
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Ljubljani, Fak. za gradbeništvo in geodezijo
Pages: XIV, 77 str.
Type (ePrints): thesis
ID: 8327221