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master's thesis
Imovinski porezi
2021. urn:nbn:hr:170:161079
Kursar, Ivana
University of Split
Faculty of Law

Cite this document

Kursar, I. (2021). Imovinski porezi (Master's thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:161079

Kursar, Ivana. "Imovinski porezi." Master's thesis, University of Split, Faculty of Law, 2021. https://urn.nsk.hr/urn:nbn:hr:170:161079

Kursar, Ivana. "Imovinski porezi." Master's thesis, University of Split, Faculty of Law, 2021. https://urn.nsk.hr/urn:nbn:hr:170:161079

Kursar, I. (2021). 'Imovinski porezi', Master's thesis, University of Split, Faculty of Law, accessed 15 February 2025, https://urn.nsk.hr/urn:nbn:hr:170:161079

Kursar I. Imovinski porezi [Master's thesis]. Split: University of Split, Faculty of Law; 2021 [cited 2025 February 15] Available at: https://urn.nsk.hr/urn:nbn:hr:170:161079

I. Kursar, "Imovinski porezi", Master's thesis, University of Split, Faculty of Law, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:170:161079

Metadata
TitleImovinski porezi
AuthorIvana Kursar
MentorZoran Šinković (mentor)
Committee memberMirko Klarić (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLucija Sokanović (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2021-02-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na imovinu odnosi se na oporezivanje nekretnina, zemljišta te osobne imovine poput automobila i plovila. Porez na imovinu se može provoditi godišnje ili u vrijeme transakcije nekretninom kao što je porez na promet nekretnina. Porez se obično temelji na vrijednosti imovine. Stope poreza na imovinu i vrste imovine koje se oporezuju razlikuju se ovisno o nadležnosti i poreznom zakonu. Porezi na imovinu su prisutni u poreznim sustavima suvremenih zemalja kao porez na neto bogatstvo, neto imovinu i porez na nepokretnu imovinu. U Republici Hrvatskoj nema konkretnog poreza na imovinu nego se oporezuju nekretnine prema Zakonu o porezu na promet nekretnina, te se prema Zakonu o lokalnim porezima oporezuju nasljedstva i darovi, cestovna motorna vozila, čamci i plovila, automati za zabavne igre, i porez kuća za odmor o čem,u se detaljnije objašnjava u nastavku rada.
Abstract (english)
Property tax refers to the taxation of real estate, land and personal property such as cars and boats. Property tax can be levied annually or at the time of a real estate transaction such as a real estate transfer tax. The tax is usually based on the value of the property. Property tax rates and the types of property that are taxed vary depending on jurisdiction and tax law. Property taxes are present in the tax systems of modern countries as a tax on net wealth, net property and real estate tax. In the Republic of Croatia there is no specific property tax, but real estate is taxed according to the Real Estate Sales Tax Act, and according to the Local Taxes Act, inheritances and gifts, road motor vehicles, boats and boats, slot machines, and holiday home taxes are taxed. about which, u is explained in more detail below.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:161079
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2021-03-08 06:51:50