Pojasnilo strategij pri določanju lastnih lokalnih davkov v Sloveniji
DOI:
https://doi.org/10.4335/20.1.239-257(2022)Ključne besede:
lokalni davki, strategija obdavčitve, finančna politika, finančna avtonomijaPovzetek
Lokalnim enotam je na voljo več načinov izvajanja davčnih pooblastil. Toda teh pooblastil se ne poslužujejo vse lokalne enote. Strategij obdavčitve je mnogo, na njih pa vpliva velikost lokalnih oblasti, odstotek davkov, ki ga prejmejo lokalne oblasti, delež in avtonomija lokalnih oblasti glede obdavčitve. Lokalne oblasti v Sloveniji imajo nekaj davčne avtonomije, toda lokalni davki predstavljajo samo 13 % skupnega občinskega davčnega prihodka. Ta sestavek preučuje obdavčitve s strani lokalnih oblasti v Sloveniji in nekatere morebitne razloge za njihove nizke davčne prihodke. Sklenemo lahko, da lokalne oblasti v Sloveniji uporabljajo lokalne davke kot finančno sredstvo in da je delež (vseh) lastnih davkov v pozitivni korelaciji z velikostjo občine. Majhne občine ponavadi pobirajo manj davkov (ali pa se povsem odrečejo obdavčitvi), in ker mehanizmi izravnave ne nagrajujejo obdavčitvene neaktivnosti, je najverjetnejša razlaga za takšno prakso bližina volilcem.
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