Text file: 2169.txt
author: Marija Krajnc
downvotes: 9
end consideration date: 2011-12-10
id: '2169'
number comments: 13
number views: 3730
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nWhile the proposal refers to the\
  \ taxation of property, it can be understood from the more detailed content that\
  \ it essentially refers to the taxation of immovable property. The proposal was\
  \ made at the time of the preparation of the new property tax regime, when all real\
  \ estate in the country was first assessed for its value. The debate on the proposals\
  \ at that time showed that there were very different views on the subject. There\
  \ were many completely negative opinions, but also many supportive proposals. Due\
  \ to the volume of responses, it was not possible to respond to every initiative,\
  \ but a broader public response was prepared, presenting the solutions proposed\
  \ and taken into account.\nToday, real estate in Slovenia is already subject to\
  \ three types of public levies in the nature of a property tax (compensation for\
  \ the use of building land - NUSZ, property tax and, in the case of forest land,\
  \ a fee for the maintenance of forest roads). The revenue from the levies is entirely\
  \ municipal revenue. The existing system is non-transparent, administratively complex\
  \ and therefore relatively costly (three different levies with different objects\
  \ of taxation, different taxpayers, different rules for determining the amount of\
  \ the tax liability, different sources of data for taxation, etc.), and in particular\
  \ the NUSZ system is also incomparable between municipalities, often inconsistent\
  \ with the legal basis, and also unconstitutional and therefore unfair. In addition,\
  \ the current system is fiscally inefficient, providing relatively modest tax revenues,\
  \ only around 0.6% of gross domestic product, which is three times less than the\
  \ share contributed by property taxation on average in other OECD countries.\nNew\
  \ solutions to property taxation have therefore been in the pipeline for a number\
  \ of years. The introduction of the system of mass valuation of immovable property\
  \ has provided the basis for the introduction of a modern property tax in Slovenia,\
  \ which has so far not been possible to implement, not least because of the very\
  \ different political and interest positions on the subject.\nThe current government\
  \ does have a proposal in the coalition agreement to introduce a property tax, but\
  \ at the current level of taxation. Therefore, the potential property tax is not\
  \ expected to raise significantly more revenue for the budget than under the current\
  \ system, or it could only be raised by broadening the tax base, i.e. by including\
  \ more property in taxation.\n "
response date: 2015-12-29
response due date: null
sent date: 2011-11-11
title: Introduction of a wealth tax
upvotes: 17
url: https://predlagam.vladi.si/predlog/2169
