diplomski projekt
Povzetek
V Sloveniji se davčni sistem nadgrajuje vse odkar se je država osamosvojila. V preteklosti so večinoma nepremičnine bile v družbeni lasti, kasneje pa je sledila privatizacija in dosedanji sistem obdavčevanja ni bil več učinkovit. V primeru uvedbe davka na nepremičnine, bi ta nadomestil in poenotil obstoječe davke kot so nadomestilo za uporabo stavbnega zemljišča, davek od premoženja itd…
Obravnava naše diplomske naloge se tiče predvsem obdavčitve nepremičnin, ki predstavljajo prihodek lokalnim skupnostim. Predstavili smo trenutno stanje obdavčitve nepremičnin v Sloveniji na podlagi trenutno veljavne zakonodaje, predstavili smo glavne značilnosti sprejetega in razveljavljenega Zakona o davku na nepremičnine, katerega smo primerjali z nekaterimi državami članicami Evropske unije, ki ga imajo.
Diplomsko delo je razdeljeno na poglavja v katerih bomo najprej spoznali nekaj na splošno o davkih, kaj to sploh so, in kako jih delimo. Izvedeli bomo tudi, kako so davki nastali, in kako so se skozi zgodovino spreminjali. Vsebina četrtega poglavja bo predstavljala značilnosti davka na nepremičnine, razloge, zakaj bi bilo potrebno sprejeti nov zakon, njegove cilje, načela in poglavitne rešitve, ki bi jih prinesel novo sprejeti zakon. Prav tako bodo opisane njegove prednosti in slabosti. V sklepu bomo poskušali prikazati osnovne predpostavke, ki sledijo na področju uvedbe slovenskega davka na nepremičnine.
Ključne besede
davki;obdavčenje;davčna osnova;davčna stopnja;davčni sistemi;primerjalna analiza;nepremičnine;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2015 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM EPF - Ekonomsko-poslovna fakulteta |
Založnik: |
[U. Peperko] |
UDK: |
336.226.212.1 |
COBISS: |
12122140
|
Št. ogledov: |
1119 |
Št. prenosov: |
164 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
ǂThe ǂcomparative analysis of real estate taxes |
Sekundarni povzetek: |
In Slovenia, tax system has been upgrading ever since the declaration of independence. In the past most of real estate has been in the social ownership, later followed by privatization of real estate which meant the social tax system was no longer effective. In case of real estate tax introduction it would have substitute and unify existing taxes like compensation for use of buildingl and, income added tax etc…
This dissertation is dealing mostly with taxing real estate, which is creating income for local communities. We have presented condition of real estate tax in Slovenia based on current valid legislation, main characteristics of accepted and invalidated real estate tax which we have also compared to few other EU members that have real estate tax.
Dissertation has been divided into chapters in which we will first of all, learn basics on tax, what are they and how we divide them. We will also find out how they were created and how they changed through history. Content of fourth chapter will present characteristics of real estate tax and reason why there is need to change the legislation. And present you with aims, principles and concrete solutions new legislation would bring with all the advantages and disadvantages. Further more we will touch the subject of current real estate tax system and in the end we shall compare tax systems from other EU member countries. In conclusion we tried to present basic assumptions, that pursue area of introduction Slovene real estate tax. |
Sekundarne ključne besede: |
Taxes;real estate tax;tax base;tax rate;current tax system;comparative analysis of taxes; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Delo diplomskega seminarja/zaključno seminarsko delo/naloga |
Komentar na gradivo: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Strani: |
II, 37 str. |
ID: |
8888716 |