prikaz prve stranice dokumenta UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE
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master's thesis
UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE
Split: University of Split, 2020. urn:nbn:hr:228:017516
Ljubenko, Lucijana
University of Split
University Department of Professional Studies

Cite this document

Ljubenko, L. (2020). UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:017516

Ljubenko, Lucijana. "UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:017516

Ljubenko, Lucijana. "UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:017516

Ljubenko, L. (2020). 'UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE', Master's thesis, University of Split, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:017516

Ljubenko L. UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE [Master's thesis]. Split: University of Split; 2020 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:228:017516

L. Ljubenko, "UTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:017516

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Metadata
TitleUTJECAJ POTENCIJALNOG POREZA NA NEKRETNINE NA GRADOVE I OPĆINE
Title (english)THE IMPACT OF POTENTIAL REAL ESTATE TAX ON CITIES AND MUNICIPALITIES
AuthorLucijana Ljubenko
MentorLuka Mladineo (mentor)
Committee memberDomagoja Buljan Barbača (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U Hrvatskoj se već dugi niz godina razmatra mogućnost uvođenja novog poreznog oblika, odnosno poreza na nekretnine. Porez na nekretnine bi zamijenio dosadašnji sustav komunalne naknade u cilju pravednijeg sustava oporezivanja nekretnina. Cilj rada je prikazati mogućnost uvođenja novog poreza te pojasniti njegovu svrhu i utjecaj na porezni sustav. Porez na nekretnine trebao bi se temeljiti na načelu prema kojem iznos poreza treba ovisiti o vrijednosti same nekretnine. Mnogo je pitanja vezano uz ovaj način oporezivanja, no činjenica da porez na nekretnine postoji u mnogim zemljama EU, za očekivati je da će kao takav vid oporezivanja zaživjeti i u poreznom sustavu Republike Hrvatske.
Abstract (english)
The possibility of introducing a new tax form, ie real estate tax, has been considered for many years in Croatia. The real estate tax would replace the current system of communal fees in order to have a fairer real estate taxation system. The aim of this paper is to present the possibility of introducing a new tax and to explain its purpose and impact on the tax system. Real estate tax should be based on the principle that the amount of tax should depend on the value of the property it self. There are many questions related to this method of taxation, but since the real estate tax exists in many EU countries, it is to be expected that such a type of taxation will come to life in the tax system of the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:017516
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryRepository of University Department of Professional Studies
Created on2020-11-23 11:04:19