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graduate thesis
Utvrđivanje poreza na promet nekretninama
2024. urn:nbn:hr:132:715523
Merkaš-Vukić, Martina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Merkaš Vukić, M. (2024). Utvrđivanje poreza na promet nekretninama (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:715523

Merkaš Vukić, Martina. "Utvrđivanje poreza na promet nekretninama." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:715523

Merkaš Vukić, Martina. "Utvrđivanje poreza na promet nekretninama." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:715523

Merkaš Vukić, M. (2024). 'Utvrđivanje poreza na promet nekretninama', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 21 February 2025, https://urn.nsk.hr/urn:nbn:hr:132:715523

Merkaš Vukić M. Utvrđivanje poreza na promet nekretninama [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2025 February 21] Available at: https://urn.nsk.hr/urn:nbn:hr:132:715523

M. Merkaš Vukić, "Utvrđivanje poreza na promet nekretninama", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:715523

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Metadata
TitleUtvrđivanje poreza na promet nekretninama
Title (english)Determination of real estate sales tax
AuthorMartina Merkaš-Vukić
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
Predmet ovoga rada je utvrđivanje poreza na promet nekretnina u Republici Hrvatskoj prema odredbama Zakona o porezu na promet nekretnina. Cilj rada je pojasniti odredbe zakona kroz osnovne pojmove kao što su porezni obveznik, porezne stope, porezna osnovica, porezna oslobođenja, prijava prometa nekretnina, postupovne odredbe, obračun poreza i drugo. Porez na promet nekretnina je oblik poreza koji se naplaćuje prilikom prometa nekretnina i prihod je općine ili grada na čijem području se nekretnina nalazi. Rad prikazuje promjene u poreznim zakonima od početka oporezivanja nekretnina kao i utjecaj poreza na promet nekretnina na tržište nekretnina. Digitalizacija porezne uprave ubrzava i pojednostavljuje porezne postupke službenicima i poreznim obveznicima. Poznavanje poreznih pravila važno je za razumijevanje poreza na promet nekretnina.
Abstract (english)
The subject of this paper is the determination of real estate sales tax in the Republic of Croatia according to the provisions of The Real Estate Sales Tax Law. The aim of the work is to clarify the provisions of the law through core concepts such as taxpayer, tax rates, tax base, tax exemptions, registration of real estate transactions, procedural provisions, tax calculation, and others. Real estate sales tax is a form of tax that is collected during the transactions of real estate and is the revenue of the municipality or city in whose territory the real estate is located. The paper shows changes in tax laws since the beginning of real estate taxation as well as the impact of the real estate sales tax on the real estate market. Digitalization of the tax administration speeds up and simplifies tax procedures for officials and taxpayers. Knowing the tax rules is important to understanding real estate sales tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:715523
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 originReformatted digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2025-02-18 13:32:09