undergraduate thesis
Property taxes in Croatia

Danijel Petrović (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleZašto oporezivati imovinu
AuthorDanijel Petrović
Mentor(s)Sandra Krtalić (thesis advisor)
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.
Keywordsassets property tax Republic of Croatia European Union
Parallel title (English)Property taxes in Croatia
Committee MembersDean Učkar (committee member)
Sandra Krtalić (committee member)
Ana Grdović Gnip (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelundergraduate
Study programmeBusiness Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Study specializationFinance
Academic title abbreviationuniv.bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2015-09-22
Parallel 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.
Parallel keywords (Croatian)imovina porez na imovinu Republika Hrvatska Europska Unija
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:382867
CommitterBarbara Dušan