{"id":55166,"date":"2026-05-19T09:01:44","date_gmt":"2026-05-19T07:01:44","guid":{"rendered":"https:\/\/www.asz.hu\/?p=55166"},"modified":"2026-05-19T09:01:49","modified_gmt":"2026-05-19T07:01:49","slug":"szakmai-javaslatok-a-helyi-ingatlanadoztatasi-gyakorlat-hatekonysaganak-novelesehez","status":"publish","type":"post","link":"https:\/\/www.asz.hu\/en\/szakmai-javaslatok-a-helyi-ingatlanadoztatasi-gyakorlat-hatekonysaganak-novelesehez","title":{"rendered":"Szakmai javaslatok a helyi ingatlanad\u00f3ztat\u00e1si gyakorlat hat\u00e9konys\u00e1g\u00e1nak n\u00f6vel\u00e9s\u00e9hez"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u00c1tgondoltabb ingatlanad\u00f3ztat\u00e1ssal m\u00e9g ad\u00f3emel\u00e9s n\u00e9lk\u00fcl is mintegy 10-15 sz\u00e1zal\u00e9kkal lehetne n\u00f6velni a helyi (ingatlan)ad\u00f3bev\u00e9teleket.<\/strong> <strong>Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k \u2013 mintegy 20 \u00f6nkorm\u00e1nyzat ingatlanad\u00f3ztat\u00e1sa 2024. \u00e9vben ind\u00edtott ellen\u0151rz\u00e9s\u00e9nek tapasztalatai alapj\u00e1n \u2013 sz\u00e1mos t\u00e1mogat\u00f3 sz\u00e1nd\u00e9k\u00fa javaslatot fogalmazott meg a hat\u00e9konyabb ad\u00f3beszed\u00e9s \u00e9rdek\u00e9ben.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Egy telep\u00fcl\u00e9s sz\u00e1m\u00e1ra jelent\u0151s fejleszt\u00e9si forr\u00e1st biztos\u00edthat a helyi ad\u00f3bev\u00e9tel, amelynek alapfelt\u00e9tele a helyi, a telep\u00fcl\u00e9si viszonyokhoz, a helyben lak\u00f3 vagy gazd\u00e1lkod\u00f3 ad\u00f3alanyok tehervisel\u0151 k\u00e9pess\u00e9g\u00e9hez, valamint a telep\u00fcl\u00e9si c\u00e9lokhoz igazod\u00f3 ad\u00f3politika l\u00e9te.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00e1r a helyi ad\u00f3k legnagyobb bev\u00e9telt eredm\u00e9nyez\u0151 fajt\u00e1ja a helyi ipar\u0171z\u00e9si ad\u00f3, (melyb\u0151l 2024-ben 1348,6 milli\u00e1rd forint sz\u00e1rmazott) <strong>az \u00f6nkorm\u00e1nyzatok ad\u00f3rendeletben d\u00f6nthetnek az egyes helyi (ingatlan)ad\u00f3nemek (az \u00e9p\u00edtm\u00e9nyad\u00f3, a telekad\u00f3, a mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3ja) bevezet\u00e9s\u00e9r\u0151l is. <\/strong>2024-ben a telep\u00fcl\u00e9sek mintegy k\u00e9tharmad\u00e1n m\u0171k\u00f6d\u00f6tt egy vagy t\u00f6bbf\u00e9le helyi ingatlanad\u00f3, s azokb\u00f3l 225,2 milli\u00e1rd forint bev\u00e9tel sz\u00e1rmazott. E bev\u00e9tel nagy r\u00e9sz\u00e9t \u2013 77,2 sz\u00e1zal\u00e9k\u00e1t \u2013 f\u0151k\u00e9nt a nem lak\u00e1sc\u00e9l\u00fa \u00e9p\u00fcletek ad\u00f3ztat\u00e1s\u00e1val az \u00e9p\u00edtm\u00e9nyad\u00f3 c\u00edm\u00e9n beszedett \u00f6sszeg tette ki.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2d21fd92e9c&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2d21fd92e9c\" class=\"wp-block-image aligncenter size-full wp-lightbox-container\"><img fetchpriority=\"high\" decoding=\"async\" width=\"756\" height=\"441\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"\/files\/image-1.png\" alt=\"\" class=\"wp-image-55167\" srcset=\"\/files\/image-1.png 756w, \/files\/image-1-300x175.png 300w, \/files\/image-1-18x12.png 18w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewbox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Magyarorsz\u00e1gon az egyik leg\u00e9rz\u00e9kenyebb helyi ad\u00f3k\u00e9rd\u00e9s az <strong>ingatlanad\u00f3<\/strong>: a magyar t\u00e1rsadalomban ugyanis \u00e9l az ingatlanok ad\u00f3ztat\u00e1s\u00e1val szembeni t\u00f6rt\u00e9nelmi, szociokultur\u00e1lis ellen\u00e9rz\u00e9s, ez\u00e9rt ebben a tekintetben k\u00fcl\u00f6n\u00f6sen nagy az \u00f6nkorm\u00e1nyzatok felel\u0151ss\u00e9ge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ugyanakkor az ingatlanad\u00f3ztat\u00e1s ter\u00fclet\u00e9n jelenleg \u2013 nemzetk\u00f6zi \u00f6sszevet\u00e9sben is \u2013 nagy mozg\u00e1stere van az \u00f6nkorm\u00e1nyzatoknak <\/strong>mind az ad\u00f3m\u00e9rt\u00e9k, mind a kedvezm\u00e9nyi rendszer kialak\u00edt\u00e1s\u00e1t illet\u0151en. <strong>Az ingatlanad\u00f3bev\u00e9tel GDP-hez m\u00e9rt ar\u00e1nya nem t\u00e9r el \u00e9rdemben a r\u00e9gi\u00f3s mint\u00e1zatt\u00f3l<\/strong>,az EU \u00e1tlaghoz k\u00e9pest j\u00f3val alacsonyabb.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2d21fd9348a&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2d21fd9348a\" class=\"wp-block-image aligncenter size-full wp-lightbox-container\"><img decoding=\"async\" width=\"756\" height=\"447\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"\/files\/image-3.png\" alt=\"\" class=\"wp-image-55169\" srcset=\"\/files\/image-3.png 756w, \/files\/image-3-300x177.png 300w, \/files\/image-3-18x12.png 18w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewbox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00c1SZ \u00e1ll\u00e1spontja szerint az ad\u00f3szint (ad\u00f3m\u00e9rt\u00e9k) n\u00f6vel\u00e9se n\u00e9lk\u00fcl, <strong>puszt\u00e1n a hat\u00e9konyabb ingatlanad\u00f3ztat\u00e1ssal van m\u00f3d<\/strong> \u2013 becsl\u00e9s\u00fck szerint \u2013 mintegy <strong>10-15 sz\u00e1zal\u00e9kkal n\u00f6velni a helyi (ingatlan)ad\u00f3bev\u00e9teleket<\/strong> (an\u00e9lk\u00fcl, hogy a fizetend\u0151 szolidarit\u00e1si hozz\u00e1j\u00e1rul\u00e1s \u00f6sszege n\u00f6vekedne).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ehhez azonban sz\u00fcks\u00e9g van egyr\u00e9szt a helyi adotts\u00e1gokhoz, a telep\u00fcl\u00e9si \u00e9s ad\u00f3politikai c\u00e9lokhoz \u00e9s a magasabb szint\u0171 jogszab\u00e1lyokhoz igazod\u00f3 <strong>helyi ingatlanad\u00f3-rendeleti szab\u00e1lyokra<\/strong>, m\u00e1sr\u00e9szt az ad\u00f3szab\u00e1lyok v\u00e9grehajt\u00e1s\u00e1hoz <strong>megfelel\u0151 kompetenci\u00e1val \u00e9s kapacit\u00e1ssal rendelkez\u0151 ad\u00f3hat\u00f3s\u00e1gra<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mindezek el\u0151seg\u00edt\u00e9se \u00e9rdek\u00e9ben az \u00c1SZ az \u00e9rdekeltek (\u00f6nkorm\u00e1nyzatok, jegyz\u0151k, illet\u00e9kes miniszterek, Magyar \u00c1llamkincst\u00e1r) sz\u00e1m\u00e1ra <strong>nem k\u00f6telez\u0151 \u00e9rv\u00e9ny\u0171, megfontol\u00e1sra \u00e9rdemes<\/strong>, a helyi ingatlanad\u00f3ztat\u00e1s hat\u00e9konys\u00e1g\u00e1t mindenk\u00e9pp n\u00f6vel\u0151, <strong>t\u00e1mogat\u00f3 sz\u00e1nd\u00e9k\u00fa<\/strong> <strong>javaslatokat ismertetett <\/strong>az \u00f6nkorm\u00e1nyzati ingatlanad\u00f3ztat\u00e1s vizsg\u00e1lat\u00e1val szerzett ellen\u0151rz\u00e9sei tapasztalatai alapj\u00e1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Vil\u00e1gos ad\u00f3politikai c\u00e9lok, azoknak megfelel\u0151, t\u00f6rv\u00e9nnyel \u00f6sszhangban \u00e1ll\u00f3 ad\u00f3rendelet<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e1tgondoltabb, a lehet\u0151s\u00e9geket kihaszn\u00e1l\u00f3 helyi szab\u00e1lyoz\u00e1s k\u00f6r\u00e9ben megfogalmazott javaslatok k\u00f6z\u00fcl els\u0151dleges, hogy a t\u00f6rv\u00e9nyi szab\u00e1lyoknak \u00e9s az \u00f6nkorm\u00e1nyzat akarat\u00e1nak megfelel\u0151, koherens ad\u00f3rendelet abban az esetben alkothat\u00f3 meg optim\u00e1lisan, <strong>ha a telep\u00fcl\u00e9s rendelkezik <\/strong>vil\u00e1gos, a telep\u00fcl\u00e9si k\u00f6zszolg\u00e1ltat\u00e1sok m\u0171k\u00f6dtet\u00e9si ig\u00e9nyeihez, a telep\u00fcl\u00e9s fejleszt\u00e9si c\u00e9ljaihoz igazod\u00f3 <strong>ad\u00f3politikai c\u00e9lrendszerrel, koncepci\u00f3val.<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ennek kialak\u00edt\u00e1sa sor\u00e1n nem hagyhat\u00f3 figyelmen k\u00edv\u00fcl, hogy az \u00f6nkorm\u00e1nyzati ad\u00f3politik\u00e1nak t\u00fckr\u00f6znie kell a telep\u00fcl\u00e9s <strong>f\u00f6ldrajzi-gazdas\u00e1gi-szociol\u00f3giai-t\u00e1rsadalmi saj\u00e1toss\u00e1gait, valamint az ad\u00f3alanyok tehervisel\u0151k\u00e9pess\u00e9g\u00e9t<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az e szempontoknak megfelel\u0151en kialak\u00edtott <strong>ad\u00f3rendeletet pedig folyamatosan fel\u00fcl <\/strong>kell vizsg\u00e1lni egyr\u00e9szt a helyi ad\u00f3ztat\u00e1s szempontj\u00e1b\u00f3l relev\u00e1ns t\u00f6rv\u00e9nyi szab\u00e1lyok v\u00e1ltoz\u00e1sinak k\u00f6vet\u00e9se c\u00e9lj\u00e1b\u00f3l, m\u00e1sr\u00e9szt a helyi ad\u00f3politik\u00e1nak, valamint a helyi gazdas\u00e1gi viszonyoknak val\u00f3 megfelel\u0151s\u00e9g szempontj\u00e1b\u00f3l<strong>.<\/strong><\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2d21fd93cf7&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2d21fd93cf7\" class=\"wp-block-image aligncenter size-full wp-lightbox-container\"><img decoding=\"async\" width=\"756\" height=\"464\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"\/files\/image-4.png\" alt=\"\" class=\"wp-image-55170\" srcset=\"\/files\/image-4.png 756w, \/files\/image-4-300x184.png 300w, \/files\/image-4-18x12.png 18w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewbox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Hat\u00e9konyabb \u00e9s minden esetben jogszer\u0171 ad\u00f3beszed\u00e9s<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00c1SZ \u00e1ll\u00e1spontja szerint a hat\u00e9kony \u00e9s jogszer\u0171 ad\u00f3hat\u00f3s\u00e1gi feladatell\u00e1t\u00e1shoz elengedhetetlen a megfelel\u0151, folyamatosan fejlesztett szakmai kompetencia, s ennek t\u00e1mogat\u00e1sa \u00e9rdek\u00e9ben rendszeres szakmai k\u00e9pz\u00e9s biztos\u00edt\u00e1sa az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gi dolgoz\u00f3k, valamint a felett\u00fck m\u00e1sodfok\u00fa ad\u00f3hat\u00f3s\u00e1gi jogk\u00f6rben elj\u00e1r\u00f3 korm\u00e1nyhivatali munkat\u00e1rsak sz\u00e1m\u00e1ra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A hat\u00e9konyan m\u0171k\u00f6d\u0151 ad\u00f3hat\u00f3s\u00e1gok feladatell\u00e1t\u00e1s\u00e1ban az <strong>ad\u00f3t\u00e1rgyak beazonos\u00edt\u00e1sa, felkutat\u00e1sa<\/strong> is fontos szerepet kell, hogy kapjon. E feladatok ell\u00e1t\u00e1s\u00e1hoz c\u00e9lszer\u0171 a digit\u00e1lis eszk\u00f6z\u00f6k (m\u0171holdk\u00e9pek, l\u00e9gifelv\u00e9telek, utcak\u00e9p, ortofot\u00f3k) rendszeres haszn\u00e1lata.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2d21fd94415&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2d21fd94415\" class=\"wp-block-image aligncenter size-full wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"453\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"\/files\/image-2.png\" alt=\"\" class=\"wp-image-55168\" srcset=\"\/files\/image-2.png 756w, \/files\/image-2-300x180.png 300w, \/files\/image-2-18x12.png 18w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewbox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Szint\u00e9n fontos elv\u00e1r\u00e1s, hogy az ad\u00f3hat\u00f3s\u00e1gok <strong>hat\u00e1rozatai jogszer\u0171ek \u00e9s megfelel\u0151en indokoltak, \u00e9rtehet\u0151ek legyenek<\/strong>. Ez\u00e1ltal cs\u00f6kkenthet\u0151 az ad\u00f3z\u00f3i panaszok, jogorvoslatok kezel\u00e9sre ford\u00edtand\u00f3 id\u0151. Az ad\u00f3meg\u00e1llap\u00edt\u00f3 hat\u00e1rozatokat, az ad\u00f3ztat\u00e1s szempontj\u00e1b\u00f3l relev\u00e1ns egy\u00e9b iratokat (pl.: adatbejelent\u00e9s, t\u00e9rtivev\u00e9ny) <strong>mindaddig meg kell \u0151rizni, m\u00edg azokhoz b\u00e1rmilyen joghat\u00e1s<\/strong> f\u0171z\u0151dik, ez\u00e9rt az id\u0151 el\u0151tti selejtez\u00e9st el kell ker\u00fclni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A szakszer\u0171 ad\u00f3meg\u00e1llap\u00edt\u00e1st <strong>gyors, r\u00f6vid id\u0151n bel\u00fcli ad\u00f3v\u00e9grehajt\u00e1s<\/strong> kell, hogy kieg\u00e9sz\u00edtse. Ez nemcsak a bev\u00e9tel n\u00f6vel\u00e9se miatt sz\u00fcks\u00e9ges, hanem a jogszer\u0171en elj\u00e1r\u00f3, azaz <strong>id\u0151ben fizet\u0151 ad\u00f3z\u00f3k melletti ki\u00e1ll\u00e1st is t\u00fckr\u00f6zi<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00c1SZ szakmai meg\u00edt\u00e9l\u00e9se szerint 30 napos tartoz\u00e1s ut\u00e1ni fizet\u00e9si felsz\u00f3l\u00edt\u00e1s, 60 napos tartoz\u00e1s eset\u00e9ben v\u00e9grehajt\u00e1si cselekm\u00e9ny lenne hat\u00e9kony eszk\u00f6z az ad\u00f3tartoz\u00e1s behajt\u00e1s\u00e1ra.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2d21fd94ae0&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2d21fd94ae0\" class=\"wp-block-image aligncenter size-full wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"423\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"\/files\/image-5.png\" alt=\"\" class=\"wp-image-55171\" srcset=\"\/files\/image-5.png 756w, \/files\/image-5-300x168.png 300w, \/files\/image-5-18x10.png 18w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewbox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Az ingatlanad\u00f3ztat\u00e1s t\u00f6rv\u00e9nyi szab\u00e1lyainak \u00e1talak\u00edt\u00e1sa a hat\u00e9kony ad\u00f3ztat\u00e1s \u00e9rdek\u00e9ben<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00c1SZ sz\u00e1mvev\u0151i szerint megfontoland\u00f3, hogy a jogszab\u00e1lyi k\u00f6rnyezet tegye lehet\u0151v\u00e9 az <strong>ad\u00f3v\u00e9grehajt\u00e1s, ad\u00f3ellen\u0151rz\u00e9s t\u00e1rsul\u00e1si form\u00e1ban t\u00f6rt\u00e9n\u0151 megval\u00f3s\u00edt\u00e1s\u00e1t<\/strong>, figyelemmel arra, hogy a specifikus ad\u00f3hat\u00f3s\u00e1gi feladatok (ad\u00f3ellen\u0151rz\u00e9s, ad\u00f3v\u00e9grehajt\u00e1s) megfelel\u0151 sz\u00ednvonal\u00fa ell\u00e1t\u00e1sa specializ\u00e1lt szaktud\u00e1st \u00e9s gyakorlatot ig\u00e9nyel, melyet nem felt\u00e9tlen\u00fcl \u00e9rdemes kialak\u00edtani minden kistelep\u00fcl\u00e9sen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emellett az \u00c1SZ felvetette, hogy a t\u00f6bbsz\u00f6r\u00f6s ad\u00f3ztat\u00e1s vagy az ad\u00f3ztat\u00e1s elmarad\u00e1sa hat\u00e9konyabb kiz\u00e1r\u00e1s\u00e1nak egyik eszk\u00f6ze lehet az ad\u00f3k sz\u00e1m\u00e1nak \u00e9s az ad\u00f3adminisztr\u00e1ci\u00f3nak a cs\u00f6kkent\u00e9se, vagyis a t\u00f6rv\u00e9nyi szab\u00e1lyoz\u00e1s ad\u00f3ztat\u00e1s-technikai egyszer\u0171s\u00edt\u00e9se. Lehets\u00e9ges olyan kodifik\u00e1ci\u00f3s megold\u00e1st alkalmazni, amely l\u00e9nyegi-tartalmi \u00e9rtelemben nem v\u00e1ltoztatja meg az \u00f6nkorm\u00e1nyzati ad\u00f3meg\u00e1llap\u00edt\u00e1si jogosults\u00e1got.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>A Magyar \u00c1llamkincst\u00e1r szakrendszer\u00e9nek fejleszt\u00e9se<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az ASP.ADO szakrendszer hat\u00e9konyabban tudn\u00e1 seg\u00edteni az ad\u00f3t\u00e1rgy- \u00e9s ad\u00f3alanyfelt\u00e1r\u00e1si munk\u00e1t, ha lehet\u0151v\u00e9 tenn\u00e9, hogy abb\u00f3l automatikusan kinyerhet\u0151 legyen, mely potenci\u00e1lis ad\u00f3t\u00e1rgyak, ad\u00f3alanyok azok, amelyek az ingatlan\u00fcgyi hat\u00f3s\u00e1g \u00e1ltal \u00e9vente szolg\u00e1ltatott adatok k\u00f6z\u00f6tt nem szerepelnek vagy nem az ingatlan-nyilv\u00e1ntart\u00e1snak megfelel\u0151en szerepelnek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3hat\u00f3s\u00e1gok ad\u00f3meg\u00e1llap\u00edt\u00e1si feladatai seg\u00edt\u00e9s\u00e9t szolg\u00e1ln\u00e1 tov\u00e1bb\u00e1 az is, ha a Magyar \u00c1llamkincst\u00e1r id\u0151k\u00f6z\u00f6nk\u00e9nt (legal\u00e1bb \u00e9vente) \u00e9rdemben fel\u00fclvizsg\u00e1ln\u00e1, friss\u00edten\u00e9 \u00e9s b\u0151v\u00edten\u00e9, az \u00e1ltala \u00fczemeltetett ad\u00f3nyilv\u00e1ntart\u00f3 szoftver mintahat\u00e1rozatait.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Konkl\u00fazi\u00f3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6sszess\u00e9g\u00e9ben ahhoz, hogy a helyi ad\u00f3ztat\u00e1s hat\u00e9konyabb legyen, az \u00c1SZ sz\u00e1mvev\u0151inek \u00e1ll\u00e1spontja szerint mind a hat\u00e1lyos t\u00f6rv\u00e9nyi keretszab\u00e1lyoz\u00e1s kis m\u00e9rt\u00e9k\u0171 \u00e1talak\u00edt\u00e1sa, mind a helyi ad\u00f3politika \u00e1tgondol\u00e1sa, illetve az \u00f6nkorm\u00e1nyzati ad\u00f3igazgat\u00e1si feladatell\u00e1t\u00e1s hat\u00e9konys\u00e1g\u00e1nak (esetenk\u00e9nt kapacit\u00e1s\u00e1nak) n\u00f6vel\u00e9se megfelel\u0151 eszk\u00f6z lehet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hangs\u00falyozni sz\u00fcks\u00e9ges azonban azt is, hogy a t\u00e1mogat\u00f3 javaslatok nem k\u00f6telez\u0151 \u00e9rv\u00e9ny\u0171ek a c\u00edmzettek sz\u00e1m\u00e1ra, azok csup\u00e1n \u2013 hat\u00e9konys\u00e1gi, gazdas\u00e1goss\u00e1gi \u00e9s c\u00e9lszer\u0171s\u00e9gi szempontokat figyelembe v\u00e9ve \u2013 az \u00f6nkorm\u00e1nyzati ad\u00f3ztat\u00e1sban rejl\u0151 potenci\u00e1lis lehet\u0151s\u00e9gek lehet\u0151 legjobb kihaszn\u00e1l\u00e1s\u00e1t c\u00e9lozz\u00e1k.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A teljes elemz\u00e9s <a href=\"https:\/\/www.asz.hu\/dokumentumok\/Elemzes_Helyi_ingatlanado.pdf\">itt<\/a> \u00e9rhet\u0151 el. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>A szakmai cikk alapj\u00e1t ad\u00f3 eredeti \u00f6sszefoglal\u00f3 szerz\u0151i: Baffia-Klement Gabriella sz\u00e1mvev\u0151, dr. Heizer-Kiss Zs\u00f3fia vezet\u0151 sz\u00e1mvev\u0151, Nagyn\u00e9 dr. Farkas Anik\u00f3 sz\u00e1mvev\u0151, Kany\u00f3 L\u00f3r\u00e1nd ellen\u0151rz\u00e9svezet\u0151<\/em><\/p>","protected":false},"excerpt":{"rendered":"\u00c1tgondoltabb ingatlanad\u00f3ztat\u00e1ssal m\u00e9g ad\u00f3emel\u00e9s n\u00e9lk\u00fcl is mintegy 10-15 sz\u00e1zal\u00e9kkal lehetne n\u00f6velni a helyi (ingatlan)ad\u00f3bev\u00e9teleket. Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k \u2013 mintegy 20 \u00f6nkorm\u00e1nyzat ingatlanad\u00f3ztat\u00e1sa 2024. \u00e9vben ind\u00edtott ellen\u0151rz\u00e9s\u00e9nek tapasztalatai alapj\u00e1n \u2013 sz\u00e1mos t\u00e1mogat\u00f3 sz\u00e1nd\u00e9k\u00fa javaslatot fogalmazott meg a hat\u00e9konyabb ad\u00f3beszed\u00e9s \u00e9rdek\u00e9ben.","protected":false},"author":16,"featured_media":55172,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[634,633,241,632,408],"class_list":["post-55166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hirek","tag-ado","tag-adoztatas","tag-elemzes","tag-helyi-ingatlanado","tag-onkormanyzat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Szakmai javaslatok a helyi ingatlanad\u00f3ztat\u00e1si gyakorlat hat\u00e9konys\u00e1g\u00e1nak n\u00f6vel\u00e9s\u00e9hez - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asz.hu\/en\/szakmai-javaslatok-a-helyi-ingatlanadoztatasi-gyakorlat-hatekonysaganak-novelesehez\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Szakmai javaslatok a helyi ingatlanad\u00f3ztat\u00e1si gyakorlat hat\u00e9konys\u00e1g\u00e1nak n\u00f6vel\u00e9s\u00e9hez - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k\" \/>\n<meta property=\"og:description\" content=\"\u00c1tgondoltabb ingatlanad\u00f3ztat\u00e1ssal m\u00e9g ad\u00f3emel\u00e9s n\u00e9lk\u00fcl is mintegy 10-15 sz\u00e1zal\u00e9kkal lehetne n\u00f6velni a helyi (ingatlan)ad\u00f3bev\u00e9teleket. 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