Title Zašto oporezivati imovinu
Title (english) Property taxes in Croatia
Author Danijel Petrović
Mentor Sandra Krtalić (mentor)
Committee member Dean Učkar (član povjerenstva)
Committee member Sandra Krtalić (član povjerenstva)
Committee member Ana Grdović Gnip (član povjerenstva)
Granter University of Pula (Faculty of economics and tourism "Dr. Mijo Mirković") Pula
Defense date and country 2015-09-22, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Finance
Abstract Imovina je jedan od najboljih pokazatelja bogatstva pojedinca, uz to imovinu je vrlo teško
sakriti što je imovinu u prošlosti učinilo idealnom poreznom osnovicom. Porez na imovinu
jedan je od najstarijih poreznih oblika te se ovaj porezni oblik i danas koristi u suvremenim
poreznim sustavima. U teoriji navode se razni argumenti zašto oporezivati imovinu, a glavni
je snažnije oporezivanje bogatstva pojedinca na temelju njegove imovine. Ipak danas su ti
argumenti manje uvjerljivi postojanjem poreza na prihode od imovine te poreza na dobitke
odnosno dohodak.
Republika Hrvatska ne koristi se općim porezom na imovinu, već nekolicinom pojedinačnih
poreza na imovinu (porez na promet nekretnina, porez na cestovna motorna vozila, porez na
plovila, porez na nasljedstva i darove, porez na kuće za odmor, porez na tvrtku ili naziv, porez
na korištenje javnih površina) čiji su prihodi uglavnom prihod jedinica lokalne i područne
(regionalne) samouprave. Zemlje Europske Unije na svoj način oporezuju imovinu svojih
stanovnika, s time da je najrašireniji oblik oporezivanje nekretnina porezom na nekretnine.
Iako su porezi na imovinu prisutni u gotovo svim suvremenim poreznim sustavima, porezi na
imovinu spadaju u porezne oblike nižeg značenja prema njihovoj financijskoj snazi, što je
slučaj i u Hrvatskoj. Uvođenje imovinskih poreza dodatno komplicira već složene suvremene
porezne sustave. Zaključak rada je da se poreznim reformama nastoji dominantnije porezne
oblike (porez na dohodak i porez na promet dobara i usluga) učiniti efikasnijima u
prikupljanju sredstava i preraspodijeli poreznog opterećenja.
Abstract (english) Assets are one of the best indicators of individual wealth and it is impossible to conceal them.
Because of this fact, in the past times, the assets were ideal to become a tax base. A property
tax is one of the oldest forms of taxation in existence and is still used today in modern tax
systems. In theory, there are various arguments for taxing property and the main reason seems
to be wealth taxation for individuals based on what their assets are. However, at the present
time these arguments are less convincing due to the property income tax as well as tax on
profits, that is, income tax.
General property tax does not exist in Croatia, but the Croatian tax system uses several
individual property taxes (real estate transfer tax, tax on motor vehicles, tax on vessels, tax on
gifts and inheritance, tax on second homes, corporate income tax, tax on the use of public
land) whose incomes are mainly profit of local and regional self-government. European Union
countries are taxing their citizens property each in its own way, but the most common form is
taxation of property to the tax on real estate. Even though in almost all modern taxation
systems the property taxes are present, according to their financial strenght, property taxes are
lower in the tax forms of meaning, as is the case with Croatia. Introduction of property taxes
puts a further strain on already complex modern tax systems. In conclusion, more effort is
needed to make dominant forms of taxation (income tax and sales tax on goods and services)
more effective in fundraising and in the redistribution of the tax burden by various tax
reforms.
Keywords
imovina
porez na imovinu
Republika Hrvatska
Europska Unija
Keywords (english)
assets
property tax
Republic of Croatia
European Union
Language croatian
URN:NBN urn:nbn:hr:137:382867
Study programme Title: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics Course: Finance Study programme type: university Study level: undergraduate Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource Text
File origin Born digital
Access conditions Open access
Terms of use
Created on 2016-04-28 11:15:07