diplomsko delo
Povzetek
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.
Ključne besede
davki;davek na nepremičnine;vrednotenje;evidence;Slovenija;Irska;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2016 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM EPF - Ekonomsko-poslovna fakulteta |
Založnik: |
[N. Ribič] |
UDK: |
336.226.212.1(497.4:415)(043.2) |
COBISS: |
12353308
|
Št. ogledov: |
1198 |
Št. prenosov: |
88 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
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 |
Sekundarni povzetek: |
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 . |
Sekundarne ključne besede: |
property tax;local property tax;real estate evidence;mass valuation; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Diplomsko delo |
Komentar na gradivo: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Strani: |
79 str. |
ID: |
9123860 |