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.

Rights

URN

URN:NBN:SI:DOC-DS7NQKG6

COBISSID

14019921

Added

19.01.2017

Metadata

Citation

APA:

Kobetič, Leon (2014). Podatki o nepremičninah v javnih evidencah kot podlaga za njihovo obdavčitev. Podjetje in delo, volume 40, issue 6/7, str. 1189-1208. URN:NBN:SI:DOC-DS7NQKG6 from http://www.dlib.si

MLA:

Kobetič, Leon. "Podatki o nepremičninah v javnih evidencah kot podlaga za njihovo obdavčitev." Podjetje in delo volume 40. issue 6/7 (2014) str. 1189-1208.
<http://www.dlib.si/?URN=URN:NBN:SI:DOC-DS7NQKG6>

Podjetje in delo
1990-
(Assembly record)