magistrsko delo
Janja Hižman (Author), Žan Oplotnik (Mentor)

Abstract

Lokalna samouprava predstavlja pravno-sistemsko institucijo, ki opredeljuje položaj lokalne samouprave v državi. Pojem lokalne samouprave je med državami zelo različen, vendar je njen namen med državami povsod enak. Ustrezno urejena lokalna samouprava omogoča, da so javne službe učinkovitejše, kot če bi se izvajale samo na državni ravni. Namen lokalne skupnosti kot nosilke lokalne samouprave je, da naj bi z upravljanjem zagotavljala javne dobrine, povečevala družbene aktivnosti itd. Uvajanje lokalne samouprave je v Sloveniji, tako kot v večini evropskih držav, temeljijo na ustavi in zakonodaji, ob upoštevanju načel evropske lokalne samouprave oz. MELLS (Evropska listina o lokalni samoupravi). Pomemben 9. člen omenjene listine govori o finančnih virih lokalnih skupnosti, ki zajema 8 načel. Pri tem je pomembno načelo ustreznosti, ki določa, da ima lokalna skupnost lastne finančne vire, s katerimi prosto razpolaga v okviru svojih pristojnosti, in načelo sorazmernosti, ki določa, da morajo biti finančni viri lokalnih skupnosti v sorazmerju z nalogami, ki jih določata ustava in zakon. Največji problem lokalnih skupnosti je njeno financiranje. Viri financiranja v Sloveniji in nekaterih evropskih državah so davčni prihodki, nedavčni prihodki, drugi prihodki iz občinskega premoženja in transferji oz. subvencije. Sistem financiranja lokalnih skupnosti oz. finančni viri so osnovnega pomena za doseganje primarnega smisla fiskalne decentralizacije. Pri tem so pomembni tisti finančni viri, nad katerimi ima lokalna skupnost popolno avtonomijo, to pomeni, da poleg odločanja o virih istočasno odloča tudi o njihovem pridobivanju (višina davčne stopnje, predmet obdavčitve …). Resnično avtonomni fiskalni vir v Sloveniji predstavlja nadomestilo za uporabo stavbnega zemljišča. V primerljivih evropskih državah, to je v Avstriji, Danski in Nemčiji, je izvorni davčni prihodek decentraliziranih fiskalnih enot (občin in lokalnih skupnosti) davek na nepremičnine, predvsem pa je njegova vloga v povečevanju stopnje njihove avtonomije. Z razvojem decentralizacije upravljanja javnih financ je davek na nepremičnine postal eden najpomembnejših virov lokalnih prihodkov, hkrati pa tudi orodje za usmerjanje gospodarskega, prostorskega, socialnega razvoja mest in avtonomije lokalnih skupnosti. V Sloveniji pravega davka na nepremičnine ne poznamo, opredeljen je kot davek od premoženja, nadomestilo za uporabo stavbnega zemljišča in pristojbin za vzdrževanje gozdnih cest, zaradi česar je manjši tudi njegov vpliv na stopnjo avtonomije lokalnih oblasti, torej občin oziroma lokalnih skupnosti. Uveljavitev davka na nepremičnine, kot ga poznajo v ostalih državah članicah EU, bi v Sloveniji pomenil bistven korak k izboljšanju položaja lokalnih skupnosti in zasledovanju ciljev davčne politike, predvsem pa bi povečal njihovo stopnjo fiskalne avtonomije. Področje držav članic EU (Avstrija, Danska, Nemčija) je izbrano iz razloga, ker bi pri uvajanju prihodnjih sprememb na področju davka na nepremičnine v Sloveniji bilo smiselno upoštevati pozitivne izkušnje ter učenje iz napak, ki so se pri uvajanju davka na nepremičnine pojavile v omenjenih državah.

Keywords

premoženje;nepremičnine;davki;obdavčenje;lokalna skupnost;lokalna samouprava;decentralizacija;vrednotenje;primerjalna analiza;Evropska unija;Slovenija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: J. Hižman
UDC: 336.226.212.1
COBISS: 11597596 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Comparative analysis system of property tax in selected EU countries and Slovenia in relation to the degree of autonomy of local government
Secondary abstract: Local self-government is the legal-system institution, which defines the position of local government in the country. The concept of local self-government is very different between countries, but its purpose is always the same between countries. Adequately regulated local government enables the public services more efficient, as if they would be carried out only at the national level. The purpose of the local community, as head of local government, is to ensure the management of public goods, increased social activities, etc. Introduction of local self-government in Slovenia, as in most European countries, is based on the Constitution and laws, taking into account the principles of European or local government - MELLS (European Charter of Local Self-Government). Significant 9th Article mentioned documents are about the financial resources of local communities, which includes eight principles. An important principle in principle of relevance, which states that the local community has its own financial resources, which freely within their jurisdiction, and the principle of proportionality, which defines that the financial resources of local communities are in proportion to the functions provided by the Constitution and law. The biggest problem of local community is its local funding. Sources of funding in Slovenia and some European countries are tax revenues, non-tax revenues, other revenues from municipal property and transfers or subsidies. The system of financing local community or financial resources is essential to achieve the primary sense of fiscal decentralization. Important are those financial resources over which is complete autonomy of the local community, this means that in addition to decision-making about resources, while also decide how to obtain them (tax rate, tax base...). Truly autonomous fiscal resource in Slovenia represents compensation for the use of building land. In comparable European countries, Austria, Denmark and Germany, is the source tax revenue decentralized fiscal units (municipalities and local communities) property tax, particularly its role in raising their level of their autonomy. With the development of decentralizing the management of public finances, the property tax has become one of the most important sources of local revenue, as well as tools for directing the economic, spatial, social urban development and autonomy of local communities. In Slovenia, the real property tax is not known; it is defined as a property tax, compensation for the use of building land area and fees for the maintenance of forest roads, which makes smaller impact on the degree of autonomy of local authorities, namely municipalities and local communities. Enforcement tax on real estate, as known in other EU Member States, would in Slovenia represent a major step towards improving the situation of local communities and the pursuit of tax policy, in particular, to increase their degree of fiscal autonomy. Scope of EU Members States (Austria, Denmark and Germany) is selected for a reason because the introduction of future changes in the tax on real estate in Slovenia would make sense to account the positive experience and learn from the mistakes that have been already occurred in these countries that already have the introduction of a property tax.
Secondary keywords: real estate tax;property tax;local community;decentralization;local revenues;real estate evidences;property evaluation;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 84 str.
ID: 8726072