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undergraduate thesis
ANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA
2020. urn:nbn:hr:128:051638
Krivačić, Kristijan
Karlovac University of Applied Sciences
Business Department

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Krivačić, K. (2020). ANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA (Undergraduate thesis). Karlovac: Karlovac University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:128:051638

Krivačić, Kristijan. "ANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA." Undergraduate thesis, Karlovac University of Applied Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:128:051638

Krivačić, Kristijan. "ANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA." Undergraduate thesis, Karlovac University of Applied Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:128:051638

Krivačić, K. (2020). 'ANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA', Undergraduate thesis, Karlovac University of Applied Sciences, accessed 24 April 2024, https://urn.nsk.hr/urn:nbn:hr:128:051638

Krivačić K. ANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA [Undergraduate thesis]. Karlovac: Karlovac University of Applied Sciences; 2020 [cited 2024 April 24] Available at: https://urn.nsk.hr/urn:nbn:hr:128:051638

K. Krivačić, "ANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA", Undergraduate thesis, Karlovac University of Applied Sciences, Karlovac, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:128:051638

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Metadata
TitleANALIZA OPOREZIVANJA IMOVINE U HRVATSKOJ I ODABRANIM EUROPSKIM ZEMLJAMA
Title (english)ANALYSIS OF PROPERTY TAXATION IN CROATIA AND SELECTED EUROPEAN COUNTRIES
AuthorKristijan Krivačić
MentorNikolina Smajla (mentor)
GranterKarlovac University of Applied Sciences
(Business Department)
Karlovac
Defense date and country2020-02-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U završnom radu obrađena je tema oporezivanja imovine u Republici Hrvatskoj i odabranim europskim zemljama. Porez na imovinu prikazan je kroz njegovo pojmovno određenje i oblike te kroz povijesni razvoj i zakonsku osnovu za primjenu u RH. Porez na imovinu u RH predstavlja javni prihod kojim se oporezuje imovina koju posjeduje porezni obveznik. RH oporezuje imovinu svojih građana putem: poreza na nasljedstva i darove, poreza na cestovna motorna vozila, poreza na plovila, poreza na kuće za odmor te poreza na promet nekretnina. Opisani su argumenti za i protiv oporezivanja imovine u RH. Porezno opterećenje u RH prikazano je kroz komparativnu analizu oporezivanja imovine u Hrvatskoj i odabranim europskim zemljama. Uspoređujući način oporezivanja imovine u odnosu na analizirane europske zemlje RH ustvari prednjači u oporezivanju imovine prema broju korištenih poreznih oblika.
Abstract (english)
The final thesis deals with the topic of property taxation in the Republic of Croatia and selected European countries. Property tax is presented through its conceptual definition and forms, as well as through its historical development and legal basis for its application in the Croatia. Property tax in the Republic of Croatia is a public revenue taxation of property owned by a taxpayer. The Republic of Croatia taxes the property of its citizens through: inheritance and gift tax, road motor vehicle tax, boat tax, holiday home tax and real estate tax. The arguments for and against property taxation in the Republic of Croatia are described. The tax burden in the Republic of Croatia is presented through a comparative analysis of the taxation of property in selected European countries. Comparing the method of taxation of property with respect to the analyzed European countries of the Republic of Croatia actually leads the way in taxation of property according to the number of tax forms used.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:128:051638
Study programmeTitle: Hospitality Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-02-11 12:03:36