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undergraduate thesis
Porez na drugu nekretninu
2016. urn:nbn:hr:156:213921
Lukenda, Ines
Josip Juraj Strossmayer University of Osijek
Departement of Culturology
Chair in cultural management

Cite this document

Lukenda, I. (2016). Porez na drugu nekretninu (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Departement of Culturology. Retrieved from https://urn.nsk.hr/urn:nbn:hr:156:213921

Lukenda, Ines. "Porez na drugu nekretninu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Departement of Culturology, 2016. https://urn.nsk.hr/urn:nbn:hr:156:213921

Lukenda, Ines. "Porez na drugu nekretninu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Departement of Culturology, 2016. https://urn.nsk.hr/urn:nbn:hr:156:213921

Lukenda, I. (2016). 'Porez na drugu nekretninu', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Departement of Culturology, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:156:213921

Lukenda I. Porez na drugu nekretninu [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Departement of Culturology; 2016 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:156:213921

I. Lukenda, "Porez na drugu nekretninu", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Departement of Culturology, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:156:213921

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Metadata
TitlePorez na drugu nekretninu
Title (english)Tax Regulation of the Second Real Estate
AuthorInes Lukenda
MentorIvana Bestvina Bukvić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Departement of Culturology
(Chair in cultural management)
Osijek
Defense date and country2016-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na drugu nekretninu i porez na nekretninu općenito te njegovo uvođenje u porezni sustav Republike Hrvatske tema je brojnih rasprava u javnosti još od 2007. godine kada je u javnost izašao prvi plan uvođenja poreza na nekretnine u Republici Hrvatskoj. Najviše govora i rasprava bilo je 2013. godine kada je tadašnji ministar financija, gospodin Slavko Linić najavio reformu poreznog sustava Republike Hrvatske uvođenjem poreza na nekretnine u tri faze, a pri čemu bi se prva faza odnosila na oporezivanje druge, nekorištene nekretnine. Postoje brojni argumenti protiv uvođenja takvog poreza, ali postoje i opravdani argumenti koji idu u prilog uvođenju poreza na nekretnine. I ove, 2016. godine česta tema rasprava je najava poreza na nekretnine koji bi se trebali početi primjenjivati početkom 2017. godine. Cilj ovoga rada je proučiti načine provođenja poreza na nekretnine u državama Europske unije, proučiti porezne stope i porezne osnovice te usporediti te podatke s najavljenim Zakonom o porezu na nekretnine u Republici Hrvatskoj. U okviru ovoga rada navode se argumenti za i protiv uvođenja poreza na nekretnine te se zaključuje da će se na pitanje jesu li porezi na nekretnine u Republici Hrvatskoj opravdani ili ne moći odgovoriti tek njegovim provođenjem u stvarnosti i osiguravanjem pozitivnih učinaka koji stoje u planu.
Abstract (english)
Croatian immovable property taxes in general and taxes on secondary immovable property have been the topic of numerous debates since 2007, when the taxes on immovable property first became public. The year 2013 was the most known by that when the Minister of Finance, Mr. Slavko Linic announced a reform on the tax system by introducing the Croatian immovable property taxes in three stages, where the first stage was related to taxation of other, unused immovable property. There are numerous arguments against the introduction of such taxes, but there are legitimate arguments in favour of the introduction of immovable property taxes. Even this year, 2016 there are announcement of immovable property taxes, which should start to apply in early 2017. The aim of this paper is to examine ways of conducting immovable property taxes in the European Union, to study the tax rate and the tax base and to compare these data with the announced by the Law on Tax on Immovable Property in Croatia. In the framework of this paper outlines the arguments for and against the initiation of immovable property taxes and concludes that the question whether the tax on immovable property in Croatia, justified or not be able to answer only its implementation in reality and providing the positive effects that are planned.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:156:213921
Study programmeTitle: University undergraduate interdisciplinary study program in cultural studies; specializations in: Cultural Management, Media Culture, Librarian Science
Course: Cultural Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/ prvo- stupnica (baccalaureus/ baccalaurea) kulturologije uz naznaku smjera (sveučilišni/a prvostupnik/ prvo- stupnica (baccalaureus/ baccalaurea) kulturologije uz naznaku smjera)
Type of resourceText
File originReformatted digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-02-08 09:19:23