prikaz prve stranice dokumenta Porez na promet nekretnina
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undergraduate thesis
Porez na promet nekretnina
Stručni završni rad
2020. urn:nbn:hr:129:902409
Pajtak, Petra
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Pajtak, P. (2020). Porez na promet nekretnina : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:902409

Pajtak, Petra. "Porez na promet nekretnina : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:902409

Pajtak, Petra. "Porez na promet nekretnina : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:902409

Pajtak, P. (2020). 'Porez na promet nekretnina : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 08 June 2023, https://urn.nsk.hr/urn:nbn:hr:129:902409

Pajtak P. Porez na promet nekretnina : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2020 [cited 2023 June 08] Available at: https://urn.nsk.hr/urn:nbn:hr:129:902409

P. Pajtak, "Porez na promet nekretnina : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:129:902409

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Metadata
TitlePorez na promet nekretnina : Stručni završni rad
Title (english)Real Estate Transfer Tax
AuthorPetra Pajtak
MentorDario Lešić (mentor)
Committee memberKristijan Čović (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2020-07-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezni sustav Republike Hrvatske primjenjuje više različitih propisa kojima se regulira nastanka i postupak izvršavanja poreznih obveza s osnova sudjelovanja poreza na promet nekretnina. Ovim radom je pobliže opisano i objašnjeno oporezivanje nekretnina u poreznom sustavu Republike Hrvatske, i to Zakonom o porezu na promet nekretnina, te Zakonom o porezu na dodanu vrijednost. Osim ova dva zakona, promet nekretnina se spominje i regulira i Zakonom o porezu na dohodak, kojim se uređuje oporezivanje po osnovi otuđenja nekretnine, Zakonom o pravnom položaju vjerskih zajednica, Zakonom o društvenom poticajnoj stanogradnji, te Zakonom o područjima posebne državne skrbi. Zakonom po porezu na promet nekretnina se definira obveznik plaćanja poreza na promet nekretnina, porezna osnovica te porezna stopa po kojoj se isti plaća. Definirana su oslobođenja po kojima porezni obveznici oslobođeni plaćanja poreza na promet nekretnina. Ovim radom je posebno posvećena pažnja utvrđivanju osnovice poreza na promet nekretnina, njegovom načinu i postupku utvrđivanja porezne osnovice. Važna činjenica je da pri stjecanju nekretnina na čiju se isporuku plaća porez na dodanu vrijednost, na istu ne plaća porez na promet nekretnina.
Abstract (english)
The tax system implemented byt the Republic of Croatia is regulated by multiple laws and regulations regarding the execution of the tax liabilities in the real estate transfer. This paper explains the real estate taxation in the tax system of the Republic of Croatia: Real Estate Transfer Tax and Value Added Tax. Real Estate Transfer is also reguated partially by the Income Tax Law, Law on Freedom of religious communities, Act on State-Subsidized Housing Construction and Law on State – Cared areas. Real estate transfer tax defines the meaning of terms: tax payer, tax base and tax rate, and it defines the tax exemptions for the tax payer. This paper adresses the tax base of the real estate transfer tax, and how it is computed. It is important to emphasize the Act where tax payer is not obliged to pay real estate transfer tax if the tax payer has paid Value Added Tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:902409
Study programmeTitle: Business Administration, Undergraduate Professional Study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/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 on2022-06-13 13:12:41