diplomsko delo
Sergeja Sotošek (Author), Bojan Škof (Mentor)

Abstract

Davek od dobička iz kapitala je nedvomno eden pomembnejših virov državnih prihodkov v Sloveniji in držav Evropske unije. Njegova velikost je odvisna od več dejavnikov, kot so stopnja davka, vrste obdavčitve ter števila oprostitev. V diplomskem delu sem se omejila le na predstavitev davka od dobička iz kapitala pri odsvojitvi nepremičnin in problematiko, ki se pri obdavčitvi s tem davkom največkrat izpostavi. Zavezanci za ta davek so lahko le fizične osebe. Osnovni pravni predpis, ki opredeljuje in ureja davek od dobička iz kapitala je Zakon o dohodnini (ZDoh-2), ki se uporablja od 1. 1. 2007. Po tem zakonu se dobiček iz kapitala definira kot dobiček, dosežen z odsvojitvijo kapitala, torej tudi z odsvojitvijo nepremičnin. Skupaj z novelo Zakona o dohodnini (ZDoh-1) iz leta 2005, je uvedel novost, na podlagi katere se ta davek ne vključujejo več v letno davčno osnovo oziroma dohodninsko napoved, saj se izračunana in plačana dohodnina od navedenih dohodkov šteje za dokončni davek. Obdavčujejo se torej cedularno. Obdavči se vsak donos posebej, z dohodnino po proporcionalni stopnji. Le-ta je 25 % in brez upoštevanja davčnih olajšav. Obdavčuje se le odsvojitev nepremičnine, pridobljene po datumu 1. 1. 2002, ne glede na to, ali je bila nepremičnina odsvojena v spremenjenem ali nespremenjenem stanju. Za odsvojitev kapitala se šteje vsaka odsvojitev, kot na primer prodaja kapitala oziroma nepremičnine, dajanje nepremičnine v dar ali zamenjava nepremičnine. Kot davčna osnova se šteje razlika, pridobljena med vrednostjo zemljišča ob odsvojitvi, zmanjšano za stroške odsvojitve, in vrednostjo zemljišča ob pridobitvi, povečano za stroške pridobitve. Ker je obdavčitev z davkom od dobička iz kapitala dokaj kompleksna zadeva, prihaja na tem področju do različnih težav in nejasnosti, ki se kažejo predvsem: v zahtevni določitvi vrednosti nepremičnin v času njene pridobitve ali odsvojitve; v določitvi časa pridobitve nepremičnine na podlagi pravnomočnih sodnih odločb oziroma sklepov o dedovanju; pri težavah z oprostitvijo davka od dobička iz kapitala zavezancu, ki je odsvojil nepremičnino v kateri je imel prijavljeno stalno prebivališče zadnja 3 leta pred odsvojitvijo; pri neupoštevanju cenitev investicijskih vlaganj v nepremičnino; pri določitvi časa pridobitve nepremičnine na podlagi priposestvovanja. Zato sem tej problematiki posvetila posebno poglavje, ker sem jo razvrstila po tematskih sklopih in njihove rešitve podprla s pomočjo veljavne pravne ureditve s tega področja, kar naj bi pripomoglo k bolj učinkovitemu pobiranju davkov in zaupanju zavezancev v davčno ureditev.

Keywords

davčno pravo;Zakon o dohodnini;davek od dobička iz kapitala;nepremičnine;fizične osebe;davčna osnova;davčna stopnja;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [S. Sotošek]
UDC: 336.22(043.2)
COBISS: 5413419 Link will open in a new window
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Other data

Secondary language: English
Secondary title: PROBLEMATIC ISSUES IN THE AREA OF CAPITAL GAINS TAX FROM THE DISPOSAL OF IMMOVABLE PROPERTY
Secondary abstract: The capital gains tax is undoubtedly one of the most important sources of state revenue in Slovenia as well as in the countries of the European Union. Its size depends on several factors, such as tax rate, taxation type, and number of tax exemptions. My diploma thesis is restricted to a presentation of capital gains tax from the disposal of immovable property and issues that are most frequently related to the taxation of this tax. Only natural persons can be liable to pay this tax. The basic legal regulation that defines and regulates the capital gains tax is the Income Tax Act (ZDoh-2), which entered into force on 1 January 2007. According to this law, capital gain is defined as any profit that results from disposal of capital assets, therefore also from disposal of immovable property. Together with the amended Income Tax Act (ZDoh-1) from 2005, it introduced a novelty which specifies that this tax is no longer included in the annual tax base or tax return, since the calculated and paid income tax from total income is regarded as the final tax, i.e. it is taxed cedularly. Each return is taxed separately, according to a proportionate tax rate. It is set at 25 % and doesn't take tax deductions into account. Taxation only includes the disposal of immovable property acquired after 1 January 2002, regardless whether the property was disposed of in a changed or unchanged condition. Disposal of capital is regarded as any disposal, such as the sale of capital assets or property, transfer of property as a gift, or replacement of property. Tax base is regarded as the difference between the value of the property upon disposal minus disposal costs and the value of the property upon acquisition plus acquisition costs. Since the taxation of the capital gains tax is a rather complex issue, various problems and uncertainties exist in this field, which are mainly reflected in: the problematic determination of the property value at the time of its acquisition or disposal; the determination of the time of the property acquisition based on binding judicial decisions or decisions on succession; problems with exemption from capital gains tax for taxpayers who disposed of the property which was registered as their permanent residence for the last 3 years prior to disposal; failure to comply with the evaluation of investments in the property; the determination of the time of the property acquisition based on prescription. A separate chapter was devoted to addressing these issues, which were thematically categorised. The given solutions to these problems were supported by an existing legislation in this field, which should contribute to a more efficient collection of taxes and boost the confidence of taxpayers in the tax regime.
Secondary keywords: Income Tax Act;capital gains tax;immovable property;natural persons;tax base;tax rate.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 69 f.
ID: 9164971