Porez na nekretnine

master's thesis

• Title (english): Real estate tax
• Author: Đivo Dedović
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2025-02-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Ovaj rad istražuje porez na nekretnine, njegovu primjenu, regulaciju i utjecaj u različitim zemljama, s posebnim naglaskom na usporedbu između Hrvatske, Francuske i Njemačke. Na početku rada, kratko su pojašnjena obilježja poreza na nekretnine. Nakon toga, rad analizira specifičnosti poreza na nekretnine u Hrvatskoj. Potom se razmatraju porezne politike u Francuskoj i Njemačkoj, s naglaskom na objekt oporezivanja, subjekte oporezivanja te metode obračuna poreza. Zatim rad opisuje evoluciju poreznog zakonodavstva u Hrvatskoj kroz zakonska rješenja iz 2012. i 2016. godine. Usporedbom tih metoda, rad procjenjuje moguće ekonomske koristi koje bi Hrvatska ostvarila primjenom svakog poreznog modela. Analiza empirijske literature opisuje kako porez na nekretnine utječe na cijene nekretnina i najma. Rad završava zaključkom koji donosi kritički osvrt uređenja poreza na nekretnine u Republici Hrvatskoj.

Abstract (english)

This paper examines property taxes, their application, regulation, and impact in different countries, with a particular focus on Croatia, France, and Germany. The paper begins with a brief explanation of property taxes and it provides an analysis of the features of property taxes in Croatia. Subsequently, the tax policies in France and Germany are discussed, focusing on the object of taxation, the subjects of taxation, and the methods of tax calculation. The paper describes the evolution of tax legislation in Croatia through the analysis of proposed legislative solutions from 2012 and 2016. Based on the comparison of these methods, the paper evaluates the potential economic benefits Croatia could achieve by adopting different tax models. The analysis of empirical literature explores how property taxes affect property and rental prices. The conclusion brings a critique of the shortcomings of property tax regulation in the Republic of Croatia.

• Keywords: porez; nekretnina; oporezivanje; porezni obveznik; porezna stopa
• Keywords (english): tax; property; taxation; taxpayer; tax; rate
• Language: croatian
• URN:NBN: urn:nbn:hr:199:091373
• 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: 2025-03-11 07:55:21