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graduate thesis
Specifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima
2024. urn:nbn:hr:132:675070
Mrgan, Valentina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

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Mrgan, V. (2024). Specifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:675070

Mrgan, Valentina. "Specifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:675070

Mrgan, Valentina. "Specifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:675070

Mrgan, V. (2024). 'Specifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 21 February 2025, https://urn.nsk.hr/urn:nbn:hr:132:675070

Mrgan V. Specifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima [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:132:675070

V. Mrgan, "Specifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:675070

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Metadata
TitleSpecifičnosti oporezivanja djelatnosti iznajmljivanja soba i postelja turistima
Title (english)Specificities of taxation of the activity of renting rooms and beds to tourists
AuthorValentina Mrgan
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberMario Vinković (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 country2024-12-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
U ovom radu istražit ćemo nekoliko ključnih pojmova značajnih za fizičke osobe, građanine RH, koji se bave turističkim iznajmljivanjem odnosno sagledat će se porezni sustav, paušalno oporezivanje vezano za iznajmljivanje soba i postelja. Apartmani, sobe i kampovi danas imaju važnu ulogu u turizmu. Veliki broj apartmana, soba i smještaja zahtijeva od strane države dodatni napor kako bi se uredio cjelokupni porezni sustav te njegova naplata od samih iznajmljivača. Ovaj rad bavi se problematikom paušalnog oporezivanja dohotka od turističkog iznajmljivanja. Riječ je o iznajmljivačima – fizičkim osobama koji iznajmljuju do 20 kreveta ili organiziraju kamp koji uključuje do 10 smještajnih jedinica odnosno prima do 30 gostiju istodobno i koji su kao takvi podvrgnuti paušalnom oporezivanju dohotka ostvarenog turističkim iznajmljivanjem. Cilj ovog rada jest prezentirati specifičnosti oporezivanja malih iznajmljivača, definirati sve bitne aktivnosti u tom procesu te prikazati sve obveze malih iznajmljivača.
Abstract (english)
In this final paper, we will explore several key terms that are significant for natural persons, citizens of the Republic of Croatia, who deal with tourist rentals, that is, we will look at the tax system, flat-rate taxation related to the rental of rooms and beds. Apartments, rooms and campsites play an important role in tourism today. A large number of apartments, rooms and accommodation requires an additional effort from the state in order to regulate the entire tax system and its collection from the renters themselves. This paper deals with the issue of flat-rate taxation of income from tourist rentals. We are talking about renters - natural persons who rent out up to 20 beds or organize a camp that includes up to 10 accommodation units, i.e. receives up to 30 guests at the same time, and who as such are subject to flat-rate taxation of the income generated by tourist rentals. The goal of this work is to present the specifics of taxation of small renters, define all the essential activities in that process, and show all the obligations of small renters.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:675070
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 15:51:26