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undergraduate thesis
Porez na imovinu u Europskoj uniji
Stručni završni rad
2020. urn:nbn:hr:129:178080
Vukušić, Ivana
The University of Applied Sciences Baltazar Zaprešić
Chair of Economics, Management and Marketing

Cite this document

Vukušić, I. (2020). Porez na imovinu u Europskoj uniji : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:178080

Vukušić, Ivana. "Porez na imovinu u Europskoj uniji : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:178080

Vukušić, Ivana. "Porez na imovinu u Europskoj uniji : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:178080

Vukušić, I. (2020). 'Porez na imovinu u Europskoj uniji : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 24 October 2024, https://urn.nsk.hr/urn:nbn:hr:129:178080

Vukušić I. Porez na imovinu u Europskoj uniji : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2020 [cited 2024 October 24] Available at: https://urn.nsk.hr/urn:nbn:hr:129:178080

I. Vukušić, "Porez na imovinu u Europskoj uniji : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:129:178080

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Metadata
TitlePorez na imovinu u Europskoj uniji : Stručni završni rad
Title (english)Property tax in European Union
AuthorIvana Vukušić
MentorMiroslav Gregurek (mentor)
Committee memberDragutin Funda (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Economics, Management and Marketing)
Zaprešić
Defense date and country2020-10-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
International Economics
Abstract
Porez na imovinu predstavlja naplatu poreza na temelju vrijednosti određene nekretnine. Smatra se da je porez na imovinu jedan od najstarijih oblika utrživanja poreza. Porez na imovinu u današnje vrijeme čini većinski dio prihoda određenog područja. U Republici Hrvatskoj porez na imovinu oporezuje se putem poreza na promet nekretnina, poreza na kuće za odmor, poreza za korištenje javnih površina, komunalnim naknadama i doprinosima. Porez na nekretnine određuje se na dva načina, prvi je kriterij koristi, a drugi kriterij je kriterij mogućnosti plaćanja. Svaki vlasnik nekretnine dužan je platiti troškove zaštite i brige za svoju nekretninu. U Republici Hrvatskoj i dalje je zastupljena praksa da se porez na nekretnine relativno malo primjenjuje te da je profit od istog poreza niži od prosjeka EU-28. Države članice Europske unije u određenim oblicima primjenjuju poreze na imovinu. Uglavnom visinu poreza određuje lokalna vlast, ali u nekim slučajevima postoje i državni porezi na nekretnine kao primjerice u Grčkoj.
Abstract (english)
Property tax is the collection of tax on higher values of real estate. Property tax is considered to be one of the oldest forms of tax collection. Property tax nowadays makes up the bulk of the revenue of certain areas. In the Republic of Croatia, property tax is taxed on real estate transfer tax, tax on holiday homes, tax on the use of public space, utility fees and contributions. Real estate tax is determined in two ways, the first criterion was used, and the second criterion could be paid by the criterion. Every property owner is obliged to provide protection and care for their property. In the Republic of Croatia, the practice continues to be that the real estate tax is often applied and that the profit from the same tax is lower than the EU-28 average. The states of the European Union have introduced certain contours by applying property taxes. Mostly the amount of tax is determined by the local government, but in some there are also state taxes on real estate as examples in Greece.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:178080
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 on2021-11-15 13:23:17