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Maruška Šubic Kovač; Tomaž Černe; Albin Rakar
Geodetski vestnik, 01/2008, Volume: 52, Issue: 4Journal Article
V Republiki Sloveniji je z Ustavo RS zagotovljena lokalna samouprava. S tem je občinam dana možnost, da se financirajo prek dajatev, ki jih pobirajo na svojem območju. Davki, takse, nadomestila in druge javne dajatve so lahko tudi pomemben instrument izvajanja zemljiške politike. Na eni strani so vir sredstev za njeno uresničevanje (fiskalni vidik), po drugi strani pa so lahko močan usmerjevalni instrument pri njenem izvajanju (usmerjevalni vidik). Slednje pomeni, da se s predpisovanjem javnih dajatev lahko usmerja in vpliva na prostorski razvoj posameznih območij v občini. V naši občinski praksi je fiskalni vidik dajatev mnogo bolj poudarjen kot usmerjevalni. V prispevku sta od javnih dajatev obravnavana predvsem nadomestilo za uporabo stavbnega zemljišča in komunalni prispevek. Na empirični ravni smo skušali potrditi tezo, da krepitev fiskalne vloge navedenih dajatev dejansko pospešuje ekstenziven prostorski razvoj in razpršeno gradnjo. Pri komunalnem prispevku smo dodatno ugotavljali ekonomsko upravičenost vzpostavljanja podatkovnih baz za njegovo obračunavanje. Local self-government in the Republic of Slovenia is assured by Constitution. This provides the opportunity for municipalities to be financed through charges, which are collected in their area. Taxes, fees and other public duties could be an important instrument for implementation of land policy. They constitute a source of funds for the implementation of this policy (fiscal aspect) and on the other hand, they can represent a powerful instrument for executing this policy (guiding aspect). This means that enacting public duties may influence the spatial development of the areas in the municipality. In Slovenian practice, the fiscal aspect is much more emphasized than the guiding aspect. The article is focused on two important public duties – tax for use of building land and public utility fee. We have tried to empirically confirm the statement that strengthening the fiscal role of these two public duties actually promotes extensive or dispersed spatial development. In addition, we have tried to determine economic justification of establishing the databases that enable billing of public utilities fee.
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