prikaz prve stranice dokumenta Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina
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graduate thesis
Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina
2024. urn:nbn:hr:132:878322
Jakšić, Mario
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Jakšić, M. (2024). Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:878322

Jakšić, Mario. "Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:878322

Jakšić, Mario. "Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:878322

Jakšić, M. (2024). 'Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 22 February 2025, https://urn.nsk.hr/urn:nbn:hr:132:878322

Jakšić M. Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2025 February 22] Available at: https://urn.nsk.hr/urn:nbn:hr:132:878322

M. Jakšić, "Oporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:878322

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Metadata
TitleOporezivanje nekretnina u RH prema Zakonu o porezu na promet nekretnina
Title (english)Real estate taxation in Republic of Croatia based on real estate transfer tax law
AuthorMario Jakšić
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2024-12-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Nekretnina predstavlja objekt koji se ne može premještati a da mu se ne uništi bit. Pripada joj sve što se razmjerno trajno nalazi na njezinoj površini ili ispod nje nastalo prirodno ili izgradnjom. Porez na nekretnine je vrsta stalnog poreza koji se ubire na korištenje ili vlasništvo nekretnine, građevine ili zemljišta. Uključuje poreznog obveznika, osnovicu poreza i predmet oporezivanja. Zakon o porezu na promet nekretnina se odnosi na poreznog obveznika, poreznu osnovicu i stopu, porezna oslobođenja, nastanak porezne obveze, evidenciju prometa nekretnina, postupovne odredbe, naplatu i povrat poreza te prekršajne odredbe. Metode korištene za prikupljanje i obradu podataka tijekom izrade rada su metoda istraživanja, metoda analize, metoda klasifikacije te metoda deskripcije. Zakon o porezu na promet nekretnina omogućuje pravedniji porezni sustav i olakšava stambene probleme unutar države. Unatoč tome, postoji još mjesta za izmjene i preinake koje bi poboljšale zakon i bolje uredile stambeno pitanje građana unutar Republike Hrvatske.
Abstract (english)
Real estate is an object that is incapable of moving without destroying its core. It includes everything that is permanent on its surface or underneath surface that occurred naturally or by building. Real estate tax is permanent tax which is taken for using or owning real estate, building or land. It includes taxable person, tax base and taxing subject. Real estate trasfer tax law includes taxable person, tax base, tax rate, tax exemptions, occurrence of tax liability, records of real estate transactions, procedural provisions, tax collection, tax return and infringing provisions. Methods that were used for collectin and processing informations are researching method, classification method, analysis method, clasification methodn and description method. Real estate transfer tax law enabels farier tax system and makes residential problems easier. Despite that, there is room for changes and conversions that would improve law and residential issues of Croatian citizens.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:878322
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2025-02-18 12:21:00