Geodetski Vestnik (Jan 2004)
Značilnosti davka na nepremičnine in ocena njegove družbene sprejetosti : Real Estate Tax – Its Characteristics and Evaluation of Its Social Acceptance
Abstract
For a successful introduction of the real estate tax and for the ex-ante evaluation of its social acceptability it is necessary to consider its general and sociological characteristics. It is necessary to examine the effects of the specific solutions and consequences of its introduction within a given social environment. Both is important for achieving the necessary degree of its political and social acceptability and also to ex-post evaluate its justification and efficiency. In the article, the general characteristics of real estate taxes and some known characteristics of this tax in Slovenia are described and its social acceptability evaluated.
