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undergraduate thesis
Imovinski porezi sa stajališta regionalnih jedinica vlasti
2017. urn:nbn:hr:145:813156
Bošnjak, Mirjana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Bošnjak, M. (2017). Imovinski porezi sa stajališta regionalnih jedinica vlasti (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:813156

Bošnjak, Mirjana. "Imovinski porezi sa stajališta regionalnih jedinica vlasti." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:813156

Bošnjak, Mirjana. "Imovinski porezi sa stajališta regionalnih jedinica vlasti." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:813156

Bošnjak, M. (2017). 'Imovinski porezi sa stajališta regionalnih jedinica vlasti', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 10 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:813156

Bošnjak M. Imovinski porezi sa stajališta regionalnih jedinica vlasti [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 November 10] Available at: https://urn.nsk.hr/urn:nbn:hr:145:813156

M. Bošnjak, "Imovinski porezi sa stajališta regionalnih jedinica vlasti", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:813156

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Metadata
TitleImovinski porezi sa stajališta regionalnih jedinica vlasti
Title (english)INCOME TAXES WITH REGARDING REGIONAL UNITS OF VALUE
AuthorMirjana Bošnjak
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberDomagoj Sajter (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-05-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Oporezivanje imovine predstavlja jedan od najstarijih poreznih oblika. Usprkos tomu što na razini sustava ovaj porezni oblik ima malen udio u ukupnim poreznim prihodima, za poreznog obveznika pojedinca opterećenje je snažno i najčešće jednokratno. Imovina je jedan od najboljih pokazatelja bogatstva pojedinca, uz to imovinu je vrlo teško sakriti što je imovinu u prošlosti učinilo idealnom poreznom osnovicom. Porez na imovinu jedan je od najstarijih poreznih oblika te se ovaj porezni oblik i danas koristi u suvremenim poreznim sustavima. U teoriji se postavlja pitanje zašto je potrebno oporezivati imovinu, a glavni je razlog snažnije oporezivanje bogatstva pojedinca na temelju njegove imovine. U današnjici su ti argumenti manje uvjerljivi postojanjem poreza na prihode od imovine te poreza na dobitke odnosno dohodak. U ovome radu osnovni predmet su imovinski porezi sa stajališta regionalnih jedinica vlasti, jer funkcioniranje tih jedinica vlasti u velikom postotku ovisi o tim porezima.
Abstract (english)
Taxation of property is one of the oldest tax forms. Despite the fact that this tax form has a small share in total tax revenue at the level of the system, the tax burden on the individual is strong and usually one-off. Assets are one of the best indicators of an individual's wealth, and this property is very difficult to hide what property has in the past made it an ideal tax base. Property tax is one of the oldest tax forms and this tax form is used today in modern tax systems. In theory, the question arises as to why it is necessary to tax property, and the main reason is the stronger taxation of an individual's wealth on the basis of his property. In the present day, these arguments are less convincing with the existence of taxes on property income and income tax. In this work, the main items are property taxes from the point of view of the regional government units because the practicality of these government units is largely dependent on these taxes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:813156
Study programmeTitle: Financial Management
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-05-22 14:33:47