VPLIV DAVKA NA NEPREMIČNINE IN GRADBENO-TEHNIČNIH DEJAVNIKOV NA VREDNOST NEPREMIČNIN - Psarn, Nejc (N. Psarn, 2016)
V diplomskem delu so predstavljeni nekateri vidiki vpliva davka na nepremičnine in gradbenotehničnih dejavnikov na vrednost nepremičnin. V prvem delu diplomske naloge je predstavljen splošni del davka na nepremičnine, predstavili smo trenutno zakonodajo in opisali, kakšne spremembe bi lahko prinesla morebitna sprememba novega davka na nepremičnine. V drugem delu je predstavljen empirični del. V empiričnem delu diplomske naloge smo želeli preveriti mnenje splošne javnosti o morebitnem sprejetju novega nepremičninskega zakona in z njim novih obremenitev za davkoplačevalce. Želeli smo preveriti, kakšne ukrepe bi sprejeli davkoplačevalci sami (ob morebitnem sprejetju novega nepremičninskega davka), ali se na sprejetje ne bi odzvali ali pa bi zaradi višjega nepremičninskega davka na njihove sekundarne nepremičnine le-te začeli ekonomsko izkoriščati, ali bi se mogoče odločili celo za bolj drastičen ukrep in svojo sekundarno nepremičnino prodali. Podatke za empirično raziskavo smo pridobili s pomočjo spletnega vprašalnika, ki smo ga oblikovali in je bil sestavljen iz tridesetih vprašanj, večinoma zaprtega tipa. Ena izmed glavnih ugotovitev empiričnega dela diplomske naloge je ta, da se lastniki, ki si lastijo vsaj eno sekundarno nepremičnino in le-te ekonomsko ne izkoriščajo, na morebitno sprejetje novega nepremičninskega zakona ne bi odzvali. This thesis presents some aspects of the impact of the tax on real estate and constructional factors on the value of real estate. First part of the thesis is a presentation of the real estate tax. In it we presented the current legislation and described the possible outcome of the real estate tax change. The second part is empirical. In this part we wanted to verify the opinion of the general public on the possible adoption of the new real estate law and with it new burden on taxpayers. We wanted to ascertain what measures would be taken by taxpayers themselves (with the possible adoption of the new property tax). There are three different responses of the real estate owners in case of new real estate tax. First type of response is that they would do nothing. Second type of response would be the change of mentality, thus usage of their secondary real estate. The third and most drastic measure or reaponse would be their decision to sell the real estate. The data for the empirical study were obtained through an online questionnaire, which consisted of thirty questions, mostly closed-ended. One of the main finds of the empirical part of the thesis is that the owners, who own at least one economically not exploited secondary property, would not in any way respond to the new real estate law.