20.500.12556/DKUM-95328 Primerjalna analiza davka na nepremičnine med izbranimi državami Comparative analysis of property tax between selected countries Magistrsko delo obravnava problematiko obdavčitve nepremičnin s poudarkom na primerjalni analizi slovenske ureditve v odnosu do izbranih držav. V teoretičnem delu magistrske naloge smo najprej vzpostavili temeljna izhodišča za razumevanje davka na nepremičnine. Na podlagi pregleda strokovne literature smo opredelili njegove ključne pojme ter raziskali njegove fiskalne in ekonomske funkcije. Predstavili smo kako je trenutno urejeno področje obdavčitve nepremičnin v Sloveniji in kako to urejajo v izbranih državah. V empiričnem delu smo izvedli primerjalno analizo sistemov obdavčitve nepremičnin v štirih državah članicah Evropske unije: Franciji, Nemčiji, Hrvaški in Romuniji. Analizo smo osredotočili na pravne in institucionalne okvirje, določanje davčne osnove, višino davčnih stopenj ter možnosti oprostitve plačila davka. Ugotovili smo, da vse analizirane države obravnavajo davek na nepremičnine kot pomemben vir javnofinančnih prihodkov, pri čemer se njihovi sistemi razlikujejo glede preglednosti, enotnosti in učinkovitosti. Prat tako je analiza pokazala, da so slovenske ureditve zastarele, nepregledne in med občinami neenotne. V primerjanih državah se uporabljajo sodobnejši in preglednejši modeli, večinoma vezani na tržno vrednost nepremičnin. Ugotovljeno je bilo, da Slovenija zaostaja za evropskimi praksami, zato bi uvedba enotnega davka, ki bi nadomestil obstoječe dajatve in temeljil na tržni vrednosti, prispevala k večji preglednosti in učinkovitosti sistema. The master's thesis deals with the issue of real estate taxation, with a focus on a comparative analysis of the Slovenian system in relation to selected countries. In the theoretical part of the master's thesis, we first established the basic premises for understanding the real estate tax. Based on a review of the professional literature, we defined its key concepts and explored its fiscal and economic functions. We presented how the field of real estate taxation is currently regulated in Slovenia and how it is regulated in selected countries. In the empirical part, we conducted a comparative analysis of real estate taxation systems in four European Union member states: France, Germany, Croatia, and Romania. The analysis focuses on the legal and institutional frameworks, determining the tax base, the amount of tax rates, and the possibility of exemption from payment of tax. We found that all the analysed countries consider real estate tax as an important source of public revenue, with their systems differing in terms of that all analysed countries consider real estate tax as an important source of public revenue, with their systems differing in how the tax is used. The analysis also revealed that the Slovenian arrangements are outdated, non-transparent, and inconsistent across municipalities. In the compared countries, more modern and transparent models are applied, mostly linked to the market value of real estate. It was established that Slovenia lags behind European practices, and that the introduction of a unified property tax, which would replace the existing levies and be based on market value, would contribute to greater transparency and efficiency of the system. Davek na nepremičnine primerjalna analiza obdavčitev zakonodaja Slovenija. Property tax comparative analysis taxation legislation Slovenia. true true false T. Višnjar] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-09-13 16:03:08 2025-11-28 12:46:01 2025-11-29 03:15:06 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.226.212.1 259151363 MAG_Visnjar_Tjasa_2025.pdf MAG_Visnjar_Tjasa_2025.pdf 1 F63B5D6C7982611D1AC92C2069E90987 4da70566a80b50f888a7013da9ae860d18818cc374babfcf6b7096ce9a1493fd bae4f1e8-a923-11f0-97dd-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=199871 Ekonomsko-poslovna fakulteta 0 0 0