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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. 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. |
