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V diplomskem delu so analizirane prodajne cene stanovanj, stanovanjskih hiš in stavbnih zemljišč v občini Trebnje za obdobje 2010 - 2015. Analizirane so posplošene tržne vrednosti za prej omenjene nepremičnine v občini Trebnje, in sicer za leto 2010 in 2014. Na koncu je narejena tudi analiza razlik med prodajnimi cenami in posplošenimi tržnimi vrednostmi obravnavanih nepremičnin. Ugotovljeno je bilo, da se je leta 2010 večina stanovanj prodala po višji prodajni ceni, kot so bila ocenjena s strani GURS-a, leta 2014 se je prodal večji delež stanovanj, ki so bila pod ocenjeno posplošeno tržno vrednostjo. Tudi stanovanjske hiše so se leta 2010 v večini primerov prodale po višji prodajni ceni, kot so bila ocenjena s strani GURS-a. Leta 2014 je bila polovica stanovanjskih hiš prodanih pod ocenjeno posplošeno tržno vrednostjo, druga polovica nad ocenjeno posplošeno vrednostjo, ki jo je podal GURS. Stavbna zemljišča so bila leta 2010 v večini primerov prodana pod ocenjeno posplošeno tržno vrednostjo. Leta 2014 je bila polovica zemljišč prodanih pod ocenjeno posplošeno tržno vrednostjo, druga polovica pa nad ocenjeno posplošeno tržno vrednostjo. Na podlagi opravljene analize je ugotovljeno, da so take ocenjene posplošene tržne vrednosti lahko podlaga predvsem za obdavčevanje nepremičnin, pri čemer bi bilo potrebno preučiti, zakaj so ponekod prodajne cene nižje od posplošenih tržnih vrednosti. This thesis is concerned with the analysis of selling prices of apartments, apartment buildings and building lands in the Municipality of Trebnje during the years 2010 and 2015. Generalized market value of the aforementioned housing types in the Municipality of Trebnje is analyzed for the years 2010 and 2014. In the concluding part, the difference between selling prices and generalized market values of the housing types in question is analyzed. Analysis shows that in the year 2010, most apartments were sold at a higher price than the prices advertised by GURS, while in 2014, the majority of apartments which were below the advertised generalized market value, had been sold. Similarly, in 2010, most apartment buildings were sold at a higher selling price than the prices advertised by GURS. In 2014, half of the apartment buildings were sold for less than the advertised generalized market value, while the second half were sold for more than the advertised prices set by GURS. In 2010, building lands were sold below the generalized market value in the majority of cases. In 2014, half of all building lands were sold for less than the advertised generalized market value, while the other half were sold for more. The analysis shows that the advertised generalized market value can act as the basis for property tax. However, it would be necessary to study why in some instances, the selling prices are lower than the generalized market value. |
