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undergraduate thesis
Oporezivanje imovine s naglaskom na nekretnine
2019. urn:nbn:hr:137:529313
Bogdan, Lea
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Bogdan, L. (2019). Oporezivanje imovine s naglaskom na nekretnine (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:529313

Bogdan, Lea. "Oporezivanje imovine s naglaskom na nekretnine." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:529313

Bogdan, Lea. "Oporezivanje imovine s naglaskom na nekretnine." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:529313

Bogdan, L. (2019). 'Oporezivanje imovine s naglaskom na nekretnine', Undergraduate thesis, University of Pula, accessed 17 April 2024, https://urn.nsk.hr/urn:nbn:hr:137:529313

Bogdan L. Oporezivanje imovine s naglaskom na nekretnine [Undergraduate thesis]. Pula: University of Pula; 2019 [cited 2024 April 17] Available at: https://urn.nsk.hr/urn:nbn:hr:137:529313

L. Bogdan, "Oporezivanje imovine s naglaskom na nekretnine", Undergraduate thesis, University of Pula, Pula, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:137:529313

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Metadata
TitleOporezivanje imovine s naglaskom na nekretnine
Title (english)PROPERTY TAXATION WITH A FOCUS ON REAL ESTATE
AuthorLea Bogdan
MentorSandra Krtalić (mentor)
Committee memberInes Kersan-Škabić (predsjednik povjerenstva)
Committee memberSandra Krtalić (član povjerenstva)
Committee memberMarta Božina Beroš (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2019-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Imovinu možemo podijeliti na različite načine prema različitim kriterijima. Jedna od najznačajnijih podjela je podjela imovine na pokretnu (automobili, brodovi, namještaj, novac i dr.) i nepokretnu (kuće, zgrade, apartmane, zemljišta i dr.) U različitim zemljama u svijetu postoje različiti oblici poreza na imovinu. Na razini Europske unije jedan od najznačajnijih oblika poreza na imovinu je porez na nekretnine. Analiza je pokazala da se oporezivanja nekretnina razlikuje između zemalja te da su prihodi od ovog poreza bagatelnog karaktera i najčešće pripadaju lokalnoj razini vlasti. U Hrvatskoj među imovinske poreze ubrajamo porez na promet nekretnina, porez na kuće za odmor, porez na nasljedstva i darove te porez na korištenje javnih površina. Kada je riječ o oporezivanju imovine u Hrvatskoj primjećuje se trend primjene niskih poreznih stopa te malen udio ovih vrsta poreza u ukupnim poreznim prihodima.
Abstract (english)
Property can be classified in various ways according to different criteria. One of the most significant classifications is the classification of property to movable property (automobiles, ships, furniture, money, et cetera) and immovable property (houses, buildings, apartments, parcels, et cetera). There exist different types of property tax in different countries around the globe. One of the most significant types of tax, at the level of the European Union (EU), is the real estate tax. Analysis has shown that real estate taxation differs between countries and that the income from this tax is small in nature and most often belongs to the local levels of government. Property taxes in Croatia include tax on real estate transactions, tax on holiday houses, inheritance and gift tax, and tax on the use of public land. When we speak of property taxation in Croatia there is a noticeable trend of applying low tax rates and a small share of these types of taxes in total tax revenue.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:529313
Study programmeTitle: 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 resourceText
File originBorn digital
Access conditionsOpen access
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Created on2020-02-10 15:02:14