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master's thesis
Oporezivanje nekretnina kao imovinski porez
2017. urn:nbn:hr:132:042071
Petrovečki, Anita
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Petrovečki, A. (2017). Oporezivanje nekretnina kao imovinski porez (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:042071

Petrovečki, Anita. "Oporezivanje nekretnina kao imovinski porez." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:042071

Petrovečki, Anita. "Oporezivanje nekretnina kao imovinski porez." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:042071

Petrovečki, A. (2017). 'Oporezivanje nekretnina kao imovinski porez', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 10 January 2025, https://urn.nsk.hr/urn:nbn:hr:132:042071

Petrovečki A. Oporezivanje nekretnina kao imovinski porez [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2025 January 10] Available at: https://urn.nsk.hr/urn:nbn:hr:132:042071

A. Petrovečki, "Oporezivanje nekretnina kao imovinski porez", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:042071

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Metadata
TitleOporezivanje nekretnina kao imovinski porez
Title (english)Taxation of Real Estate as a Property Tax
AuthorAnita Petrovečki
MentorRenata Perić (mentor)
Committee memberEmina Jerković (predsjednik povjerenstva)
Committee memberBiljana Činčurak Erceg (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2017-10-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
U ovom radu su prezentirani načini oporezivanja nekretnina i opisani su oblici imovinskog poreza. Detaljno je opisan porez na promet nekretnina, dohodak od imovine i imovinskih prava, osnovne značajke poreza na nekretnine i oporezivanje nekretnina PDV-om. Cilj ovoga rada je bio objasniti oblike imovinskih poreza, pozvati se na pravnu osnovu i predmet oporezivanja, objasniti tko je porezni obveznik i što je porezna osnovica i porezna stopa- porezna oslobođenja te opisati trenutak nastanka porezne obveze i raskid. Istraživala se važnost prihoda od poreza na nekretnine u ukupnim prihodima u EU, efekti uvođenja poreza na nekretnine u RH i uspoređivalo se oporezivanje nekretnina u Hrvatskoj i ostalim zemljama članicama EU. Zaključak ovoga rada je da uvođenje novog poreza na vlasništvo nad nekretninama u Hrvatskoj dodatno otežava još uvijek nesređeno tržište nekretnina, nepostojanje evidencije vlasništva nad određenim nekretninama, ali i razinu povjerenja građana u lokalnu vlast. Pri provođenju reformi poreza na nekretnine, valjalo bi voditi računa o specifičnostima poreznih sustava. Porezi na nekretnine su često nedovoljno korišteni izvor prihoda.
Abstract (english)
In this thesis is presented the ways of taxation of real estate and the forms of property tax. The taxation of real estate sale is described in details and so is the income of properties and property rights., as the foundation of taxation of real estate and the taxation of real estate by VAT. The objective of this thesis was to explain the forms of property taxes, to call up on legal foundation and object of taxation, to define the taxpayer, tax base, tax rate, tax exemptions and to describe the moment of occurence and termination of tax liability. The importance of income of real estate taxes versus overall income of European Union is researched in this thesis, and so are the impacts of introducing real estate taxes in Croatia. The taxation of real estate in Croatia was compared with other members of European Union. The conclusion of this thesis is that the introduction of new real estate tax in Croatia is additionaly complicatined by the still unsettled real estate market, absence of some real estate records and by the level of citizen's trust in local goverment. It should be considered about specifications of tax systems when implementing reforms of real estate taxes. Real estate taxes are frequently insufficient as a source of income.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:042071
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-02-02 09:12:38