Oporezivanje nekretnina

master's thesis

• Title (english): Taxation of real estate
• Author: Ivona Anzulović
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-07-08, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Jedan od najizdašnijih izvora prihoda neke države su porezi. Od nastanka prvih država kroz povijest možemo zamijetiti da se porezi od davnina vežu za financiranje državnih potreba. Suvremene države danas vrlo često posežu za uvođenjem različitih poreza radi prikupljanja prihoda ne samo na razini centralne države već i na nižim razinama vlasti. Porezni sustav neke države dio je njenog suvereniteta. Porezi na nekretnine spadaju u imovinske poreze i jedan su od najstarijih oblika oporezivanja. No, nekretnine također mogu biti predmet oporezivanja porezom na promet ili porezom na dohodak. U ovom radu analizira se nekretnina kao objekt oporezivanja u poreznom sustavu Republike Hrvatske. Pruža se osvrt na oporezivanje prometa nekretnina porezom na promet nekretnina i porezom na dodanu vrijednost, oporezivanje nekretnine kao izvora dohotka ostvarenog od davanja nekretnina u najam ili zakup te iznajmljivanja nekretnina u svrhu obavljanja turističke djelatnosti i oporezivanje primitaka od otuđenja nekretnina. Prikazane su osnovne značajke poreza za kuće za odmor kao lokalnog poreza i pregled oporezivanja nekretnina u nekim zemljama Europske unije.

Abstract (english)

One of the most generous sources of income for a country are taxes. Since the founding of the first states throughout history, we notice that taxes have long been an important source of the financing of state needs. Modern states today frequently introduce various taxes in order to collect revenue not only at the level of the central government but also at lower levels of government. The tax system of a country is part of its sovereignty. Real estate taxes belong to property taxes and are one of the oldest forms of taxation. Real estate may also be the object of turnover or income taxes. This paper analyses real estate as an object of taxation in the tax system of the Republic of Croatia. Special attention is given to taxation of real estate transfer and the value added tax, taxation of real estate as a source of income generated from renting or leasing real estate and renting real estate for the purpose of carrying out tourist activities and taxation of receipts from alienation of real estate. Basic features of the holiday home tax as a local tax and an overview of real estate taxation in some European Union countries are also provided.

• Keywords: nekretnina; oporezivanje; porez; imovina; porezni obveznik; porezna osnovica.
• Keywords (english): real estate; taxation; tax; property; taxpayer; tax base
• Language: croatian
• URN:NBN: urn:nbn:hr:199:739416
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-07-10 06:44:44