TAXATION OF PROPERTY (TAXATION OF REAL ESTATE AND VESSELS)

Država za svoje delovanje potrebuje finančna sredstva, ki jih v veliki večini pridobi s pobiranjem davkov in raznih dajatev. Čeprav je eno izmed načel pravne države zahteva po enakosti in enakopravnosti, pa vse bolj prihaja v ospredje dejstvo, da lahko kljub spoštovanju teh načel uvedemo dodatno obdavčitev posameznih, predvsem luksuznih predmetov. Za razliko od nekaterih držav članic Evropske Unije v Republiki Sloveniji (v nadaljevanju Sloveniji) davka na nepremičnine še ne poznamo (z izjemo davka občanov), kot dajatev se plačuje samo nadomestilo za uporabo stavbnega zemljišča, pri čemer pa se kot osnovo obveznosti tretira vrednost zemljišča, na katerem nepremičnina leži, ne pa tudi velikost in vrednost nepremičnine. Za razliko od nepremičnin so vodna plovila že predmet obdavčitve po Zakonu o davku na vodna plovila. Davčno osnovo predstavlja kombinacija splošne obveznosti in plačila glede na meter dolžine plovila in kilovat moči pogona, ne pa tudi sama vrednost plovila. Plovila in nepremičnine, vsaj tiste nadstandardne, predstavljajo luksuzne dobrine, ki jih nekatere države že obravnavajo drugače v svoji fiskalni politiki in tudi na tak način pridobijo potrebna sredstva za delovanje države. Z napovedano obdavčitvijo luksuznih dobrin naj bi jim sledila tudi Slovenija.The State needs financial assets fot its activity. Those assets are mostly collected of taxes and miscellaneous duties. Although one of the principles of the rule of law is requirement of equality and equal rights, the fact that is increasing is recognition, that, despite those rules we can additionally tax individuals, especially owners of luxury items. Unlike some countries in the European Union in Slovenia property tax is not yet known (except for tax residents). Currently subject to tax is only the land on which the property is located, value of the property on it is irrelevant. Unlike the real estate, vessel are already subject to taxation under the Tax on Law on watercraft. The tax base is a combination of general obligations and payments, according to the lenght and power of vessel. The value of the vessel and its equipment does not have any influence on tax base. Vessels and property, at least those above the standard, are representing luxury goods, which are already treated differently in many countries in their fiscal policy. This is also a way to obtain the necessary resources for a state. With the prospect of taxing luxury goods Slovenia is about to join them