{"?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-NKS1DI9W/b4dc5e1b5-007585c-f394086-aaf106-814/PDF","dcterms:extent":"362 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-NKS1DI9W/45518040-ea0c-4061-9bd6-51cbf5f388a7/TEXT","dcterms:extent":"45 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-NKS1DI9W","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":"Podlipnik, Jernej","dc:format":[{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1131-1144"}],"dc:identifier":["ISSN:0353-6521","COBISSID:14018897","URN:URN:NBN:SI:doc-NKS1DI9W"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"lastnina"},{"@xml:lang":"sl","#text":"nepremičnine"},{"@xml:lang":"sl","#text":"pravna ureditev"},{"@xml:lang":"en","#text":"tax"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Davek na nepremičnine| osnovne značilnosti, nekateri razlogi za sprejetje in proti njemu ter temeljni elementi za prihodnjo ureditev|"},"dc:description":[{"@xml:lang":"sl","#text":"The article deals with annual real property taxation that Republic of Slovenia either needs reform in near future or repeal its current legislation and find another own and independent financial source for local communities. The author explains some basic features of annual real property taxes and reasons for and against their implementation and discuses essential basic elements of the annual property tax that the legislator must enact (tax object, tax base, taxable person, tax rate, tax exemptions and deductions and whether annual real property tax should be a state or local tax). The author concludes that raising more revenue in the budget should not be the main reason for the potential reform of Slovenian real property taxation, but rather the uniform distribution of the tax burden among the taxpayers"},{"@xml:lang":"sl","#text":"Prispevek obravnava letno obdavčitev nepremičnin, ki jo mora Republika Slovenija bodisi reformirati ali pa trenutno zakonodajo razveljaviti in lokalnim skupnostim zagotoviti drugačen lastni in neodvisni vir financiranja. Avtor pojasni nekatere osnovne značilnosti letnih davkov na nepremičnine, razloge za njihovo uvedbo in proti njej ter obravnava bistvene osnovne elemente letnega davka na nepremičnine, ki jih mora zakonodajalec urediti (predmet obdavčitve, davčna osnova, davčni zavezanec, davčna stopnja, davčne oprostitve in olajšave ter ali naj bo letni davek na nepremičnine državni ali lokalni davek). Avtor sklene, da glavni razlog za morebitno reformo letnega nepremičninskega davka v Sloveniji ne bi smel biti pridobitev dodatnih proračunskih prejemkov, ampak enakomerna razporeditev davčnega bremena med zavezanci"}],"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-NKS1DI9W","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-NKS1DI9W"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-NKS1DI9W/b4dc5e1b5-007585c-f394086-aaf106-814/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-NKS1DI9W/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-NKS1DI9W"}}}}