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undergraduate thesis
OPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI
Završni rad
2023. urn:nbn:hr:145:414656
Pujez, Lea
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Pujez, L. (2023). OPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad (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:145:414656

Pujez, Lea. "OPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:414656

Pujez, Lea. "OPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:414656

Pujez, L. (2023). 'OPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 09 May 2024, https://urn.nsk.hr/urn:nbn:hr:145:414656

Pujez L. OPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2023 [cited 2024 May 09] Available at: https://urn.nsk.hr/urn:nbn:hr:145:414656

L. Pujez, "OPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:145:414656

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TitleOPOREZIVANJE IMOVINE – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad
Title (english)PROPERTY TAXATION – ANALYSIS, FINANCIAL ROLE AND OTHER EFFECTS : Final paper
AuthorLea Pujez
MentorDomagoj Karačić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2023-02-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na imovinu javni je prihod kojim se oporezuje imovina u vlasništvu fizičke ili pravne osobe. Ona obuhvaća materijalnu i nematerijalnu te kratkotrajnu i dugotrajnu imovinu. Važno je razlikovati neto imovinu od imovine kako bi se lakše utvrdila stvarna vrijednost imovinske osnovice. Oporezivanje imovine u Republici Hrvatskoj objašnjeno je kroz detaljan prikaz nastanka imovine općenito te imovinskih poreza od početaka postojanja svijeta pa do danas. Zakonskom obvezom oporezivanja imovine definira se porezni obveznik, porezna obveza, stopa te predmet oporezivanja. Postoje porez na promet nekretnina, porez na cestovna motorna vozila, porez na plovila, porez na nasljedstva i darove i porez na kuće za odmor. Navedeni imovinski porezi analizirani su kroz teorijski dio poput objašnjena poreznog obveznika, porezne stope i opterećenja za svaki od navedenih poreza te kroz konkretne primjere i prikaz važnijih povijesnih promjena od 2001. godine do 2020. godine.
Abstract (english)
Property tax is a public revenue that taxes property owned by a natural or legal person. It includes tangible and intangible assets and short-term and long-term assets. It is important to distinguish net assets from assets in order to more easily determine the actual value of the asset base. Property taxation in the Republic of Croatia is explained through a detailed overview of the origin of property in general and property taxes from the beginning of the world until today. The legal obligation to tax property defines the taxpayer, the tax liability, the rate and the subject of taxation. There are real estate sales tax, road motor vehicle tax, boat tax, inheritance and gift tax, and vacation home tax. These property taxes are analyzed through a theoretical part such as an explanation of the taxpayer, tax rates and burdens for each of these taxes, and through concrete examples and an overview of major historical changes from 2001 to 2020.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:414656
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-07-06 15:51:25