diplomsko delo
Natalija Ribič (Author), Borut Bratina (Mentor)

Abstract

V diplomskem delu smo predstavili temeljne nepremičninske evidence in prikazali njihov pomen pri izračunu davka na nepremičnine. Prikazali smo napake, ki se lahko pojavijo pri evidentiranju oziroma so prisotne v evidencah nepremičnin. Ker gre za evidentiranje, ki je v RS tudi zakonsko urejeno, smo v diplomskem delu predstavili Zakon o evidentiranju nepremičnin. Predstavili smo davek na nepremičnine v Republiki Irski, ki je urejen z Zakonom o lokalnem davku na nepremičnine (Local Property Tax Act). Davek na nepremičnine v Republiki Irski smo primerjali z davkom na nepremičnine v RS, ki je veljal do 28. 3. 2014, ko ga je Ustavno sodišče razglasilo za neustavnega. Izpostavili smo prednosti in slabosti obeh ter naredili primerjavo.

Keywords

davki;davek na nepremičnine;vrednotenje;evidence;Slovenija;Irska;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Ribič]
UDC: 336.226.212.1(497.4:415)(043.2)
COBISS: 12353308 Link will open in a new window
Views: 1198
Downloads: 88
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Other data

Secondary language: English
Secondary title: Tax on real estate in the Republic of Slovenia and the Republic of Ireland and the importance of real property records for the calculation of tax
Secondary abstract: In this thesis , we present the basic real estate records show , and their importance in the calculation of property tax . We showed errors which may occur in the recording or the records of real estate present . Since this is a record , which is in the RS also regulated, in our thesis we presented the Law on Real Estate Registration . We've introduced a tax on real estate in the Republic of Ireland , which is regulated by the local property tax (Local Property Tax Act ) . Tax on real estate in the Republic of Ireland , we compared the property tax , which is valid until 03/28/2014 , when it was the Constitutional Court declared unconstitutional . We highlight the pros and cons of both and do a comparison .
Secondary keywords: property tax;local property tax;real estate evidence;mass valuation;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 79 str.
ID: 9123860