{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-DS7NQKG6/41--eaea550-e976b4707bf0-b6805c494b5/PDF","dcterms:extent":"401 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-DS7NQKG6/c1e5b075-5b49-4aeb-ab0f-647e45079086/TEXT","dcterms:extent":"59 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-DS7NQKG6","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2014","dc:creator":"Kobetič, Leon","dc:format":[{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1189-1208"}],"dc:identifier":["ISSN:0353-6521","COBISSID:14019921","URN:URN:NBN:SI:doc-DS7NQKG6"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"nepremičnine"},{"@xml:lang":"sl","#text":"pravna ureditev"},{"@xml:lang":"sl","#text":"stavbna zemljišča"},{"@xml:lang":"en","#text":"tax"},{"@xml:lang":"sl","#text":"vrednost"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Podatki o nepremičninah v javnih evidencah kot podlaga za njihovo obdavčitev| evidentiranje in obdavčitev stavbnih zemljišč|"},"dc:description":[{"@xml:lang":"sl","#text":"The article deals with building land in terms of registration and taxation while drawing particular attention to the absence of a comprehensive planning and managing system for building land. The actual system of taxation for building land is analyzed and solutions for a limited transitional period are suggested. The problem of defining built and unbuilt building land is explained and the inadequate elimination of the building plot institute is argued. The new registry for building land is proposed with new special data comprising of a \"building land development index\". As a final solution, a comprehensive system for planning and managing building land, a specific category of land which is closely related to human existence and activities, is suggested"},{"@xml:lang":"sl","#text":"Prispevek obravnava stavbna zemljišča z vidika evidentiranja in obdavčenja, pri tem pa posebej opozarja na odsotnost celovitega urejanja problematike stavbnih zemljišč. Analiziran je sistem nadomestila za uporabo stavbnega zemljišča in predlagane rešitve za razvoj sistema nadomestila v prehodnem obdobju. Predstavljen je problem nedefiniranosti pojma zazidanega in nezazidanega stavbnega zemljišča in argumentirana neustrezna odprava instituta gradbene parcele. Predlagana je vzpostavitev nove evidence stavbnih zemljišč s členitvijo na zazidana in nezazidana stavbna zemljišča, s podatkom o razvojni stopnji stavbnega zemljišča. Kot celovita rešitev pa je predlagana uvedba sistema načrtovanja in upravljanja stavbnih zemljišč kot posebne kategorije zemljišč, ki so s človekovim bivanjem in dejavnostmi najbolj povezana"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-DS7NQKG6","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-DS7NQKG6"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-DS7NQKG6/41--eaea550-e976b4707bf0-b6805c494b5/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-DS7NQKG6/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-DS7NQKG6"}}}}