magistrsko delo
Barbara Novak (Author), Tanja Markovič-Hribernik (Mentor)

Abstract

Tema magistrske naloge je davek na nepremičnine. Davek na nepremičnine je eden izmed najstarejših vrst davkov, ki ga poznajo številne države. Slovenija zaenkrat nima davka na nepremičnine, kot ga poznajo razvite države, čeprav ima različne oblike dajatev, ki imajo naravo davka na nepremičnine. Vendar je to področje precej nekonsistentno urejeno in povzroča številne anomalije v praksi. Z namenom urediti to področje in vpeljati davek na nepremičnine, ki bi bil primerljiv z rešitvami v razvitih državah, je bil v Sloveniji pripravljen Predlog Zakona o davku na nepremičnine. Osnova za vpeljavo takšnega davka pa so seveda urejene nepremičninske evidence. Nepremičninske evidence je Slovenija uspela vzpostaviti v preteklih nekaj letih, vendar pa zaenkrat še vedno ni uspela vpeljati davka na nepremičnine. Ker se je ob Predlogu Zakona o davku na nepremičnine pojavilo kar precej kritik in pomislekov, smo raziskali, kako je področje obdavčitve nepremičnin urejeno v razvitih državah. V povezavi s slovenskim predlogom davka na nepremičnine se je v strokovnih krogih pogosto kot zgled navajala Danska, zato smo v nalogi podrobneje analizirali, kako ima Danska urejeno področje obdavčitve nepremičnin. Analiza je pokazala, da obstajajo precejšnje specifike ureditve tega področja na Danskem, kar otežuje možnost neposredne primerjave področja obdavčitve nepremičnin na Danskem s predlaganim v Sloveniji.

Keywords

davki;davčni sistemi;obdavčenje;nepremičnine;premoženje;primerjalna analiza;Danska;Slovenija;magistrska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: B. Novak
UDC: 336.226.2(489:497.4)
COBISS: 11491612 Link will open in a new window
Views: 1758
Downloads: 296
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Other data

Secondary language: English
Secondary title: ǂA ǂcomparative analysis of Danish real estate tax with suggested solutions of real estate taxation in Slovenia
Secondary abstract: The topic of the master's degree thesis has been the real estate tax. The real estate tax is one of the oldest types of taxation active in many states. Currently, Slovenia does not have the real estate tax as it is known in the developed states. Even though, Slovenia has different forms of tributes, which have the nature of the real estate tax. The area has been considerably inconsistently arranged and it causes numerous anomalies in practice. There has been A Suggestion of the Real Estate Taxation Law prepared with the reason to arrange the area and introduce the real estate tax, which would be comparable to the solutions in the developed states. Foundations for introduction of such taxation are certainly orderly real estate evidences. Slovenia has managed to establish the real estate evidences in the past few years, although it has not been able to introduce the real estate tax yet. There has appeared a substantial number of criticisms and hesitations when introducing A Suggestion of the Real Estate Taxation Law, therefore, we have researched how the area of taxation is arranged in the developed states. As a role model for the Slovenian suggestion of the real estate tax, the Danish system has been quoted in the expert circles, therefore, we have analyzed in detailes how Denmark has arranged the area of the real estate taxation. The analysis has shown that there are substantial specifics of the area regulation in Denmark, which makes the possiblity of indirect comparison of the real estate taxation area in Denmark with the suggested one in Slovenia difficult.
Secondary keywords: tax system;property taxes;real estate tax;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 92 str., 8 str. pril.
ID: 8726126