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Title:EVIDENTIRANJE IN OBDAVČEVANJE NEPREMIČNIN
Authors:ID Feuš, Nada (Author)
ID Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf VS_Feus_Nada_2015.pdf (879,00 KB)
MD5: 1876B0783F6DAF66FA60C851D3459131
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Kar nekaj davkov je, s katerimi so v Sloveniji obdavčene nepremičnine, prihaja pa tudi nov davek na nepremičnine, ki bo zamenjal sedanje nadomestilo za uporabo stavbnih zemljišč, in davek od premoţenja. Predhodno je bilo treba zbrati vse podatke o nepremičninah, ki jih hrani geodetska uprava, in podatke, ki so bili dobljeni s popisom nepremičnin. Vse skupaj je bilo potrebno za pripravo projekta mnoţičnega vrednotenja nepremičnin, po katerem smo dobili vrednost posamezne nepremičnine, kar bo osnova za novi davek. Diplomsko delo smo začeli s podrobnim opisom vrednotenja nepremičnin, kako in na podlagi katerega zakona je potekalo, in rezultate, ki jih je vrednotenje nepremičnin prineslo. Nadaljevali smo z evidentiranjem nepremičnin pri nas, omenili pristojne inštitucije in podrobno opisali vpis nepremičnine, vpis stavbe, vpis nepremičnine pod stavbo. Poglavje o evidentiranju nepremičnin smo sklenili s postopkom vpisa etaţne lastnine. Zadnje poglavje smo namenili davčnemu sistemu pri nas in pojasnili vrste davkov, ki so pomembni za obdavčitev nepremičnin. Skozi celotno diplomsko delo smo primerjali našo ureditev evidentiranja in obdavčevanja nepremičnin z ureditvijo na Hrvaškem.
Keywords:register nepremičnin, zemljiška knjiga, mnoţično vrednotenje nepremičnin, davek na nepremičnine, davek na dediščine in darila, Republika Hrvaška.
Place of publishing:Maribor
Publisher:[N. Feuš]
Year of publishing:2014
PID:20.500.12556/DKUM-47075 New window
UDC:332.2
COBISS.SI-ID:12036380 New window
NUK URN:URN:SI:UM:DK:PHLBFHGN
Publication date in DKUM:04.08.2015
Views:2163
Downloads:195
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:REGISTRATION AND TAXATION OF REAL ESTATE
Abstract:There are numbers of taxes, which taxable property with in Slovenia and there is also a new tax on real estate that will replace the current compensation for the use of land and property tax. Previously it was necessary to collect all data on real estate held by the Geodetic Administration and the data which were obtained from a census of real estate. All together was necessary to prepare the project of mass real estate valuation, after which we get the value of the property, which will form the basis for a new tax. Thesis we started with a detailed description of the real estate valuation, how and under which law it's held and the results, the real estate valuation bring them. We proceeded to the registration of real estate by us, referred the competent institutions and detailed describe the entry of real estate, buildings and properties under the buildings. The chapter on recording real estate we ended with the sign up process condominium. The last chapter we were dedicated to the tax system in our country and we explain types of taxes, which are important for the taxation of real estate. Throughout the thesis I have compared our scheme of registration and taxation with property arrangements in Croatia.
Keywords:real estate register, land resister, mass real estate evaluation, property tax, tax on inheritances and gifts, the Republic of Croatia.


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