The principle of contribution and counter-contribution equivalence in public utility fee charging in the Municipality of Kamnik

摘要

The thesis deals with public utility land equipping, public utility fee. Both the calculation and allocation of public utility fee for certain areas are analysed.ududThe public utility fee calculation, which is in accordance with the ordinance on equipping the building plots in areas of the municipal spatial plan of the Municipality of Kamnik (example 1), is presented within the thesis. The actual costs of public utility land equipping which are based on the physical indicators of the ordinance on the equipping programme and the public utility fee following the instruction for the public utility fee calculation (Official Gazette No. 4/99) are both calculated and strictly comply with the principle of contribution and counter - contribution (example 2). ududActivities in the areas of municipal elaborated spatial plans show different consumption of potable water, therefore, based on an assumption on potable water consumption in public utility land equipping, we have calculated the public utility fee according to estimated or actual potable water consumption (example 3). ududWe have determined that the existing calculation and distribution of the public utility fee method and distribution of the urban contribution (example 1) complies the least with the principle of contribution and counter - contribution. The results in the other two examples are similar, since both take into account the principle of contribution and counter - contribution, as demonstrated by the structural fractions of the distributed public utility fee among taxpayers.ud