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master's thesis
Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:197369
Ćosić, Petra
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Ćosić, P. (2024). Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:197369

Ćosić, Petra. "Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:197369

Ćosić, Petra. "Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:197369

Ćosić, P. (2024). 'Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 12 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:197369

Ćosić P. Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2025 January 12] Available at: https://urn.nsk.hr/urn:nbn:hr:148:197369

P. Ćosić, "Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:197369

Metadata
TitleRačunovodstveni i porezni tretman nekretnina u Republici Hrvatskoj
Title (english)Accounting and tax treatment of real estate in the Republic of Croatia
AuthorPetra Ćosić
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija Kostić (član povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-07-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Nekretnina prema računovodstvenoj kategorizaciji, pripada dugotrajnoj materijalnoj imovini, te predstavlja najveću stavku u imovini nekog poduzeća. Na temelju računovodstvenog aspekta, ovim diplomskim radom želi se prikazati poslovni procese nekretnina, kako se nekretnine evidentiraju, priznaju i mjere prema određenim standardima i metodama, te kako nekretnina podliježe obračunu amortizacije. Uz računovodstveni aspekt, želi se pobliže objasniti porezni aspekt oporezivanja nekretnina porezom na promet nekretnina i porezom na dodanu vrijednost. Ključni cilj rada je jasnije i jednostavnije prikazati utjecaj poreza na promet nekretnina i poreza na dodanu vrijednost prilikom oporezivanja prometa nekretnina. Na temelju prikazanih proizvoljnih primjera, analiziraju se i detaljnije pojašnjavaju razlozi zbog kojih dolazi do oporezivanja porezom na promet nekretnina, porezom na dodanu vrijednost, oslobođenja kod poreza na dodanu vrijednost, kao i optiranja odnosno prijenos porezne obveze te oporezivanje u postupku ovrhe.
Abstract (english)
According to accounting categorization, real estate belongs to long-term tangible assets and represents the largest item in a company's assets. Based on the accounting aspect, this master's thesis aims to present business processes related to real estate, including their recording, recognition, and measurement according to certain standards and methods, as well as how real estate is subject to depreciation calculation. Alongside the accounting aspect, the tax aspect of taxing real estate with real estate transfer tax and value-added tax is to be further explained. The main objective of this thesis is to provide a clearer and simpler presentation of the impact of real estate transfer tax and value-added tax on real estate transactions. Based on presented arbitrary examples, the reasons for taxing with real estate transfer tax, value-added tax, exemptions from value-added tax, as well as the shifting or transfer of tax liability and taxation in enforcement proceedings, are analyzed and further elaborated.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:197369
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-07-01 13:14:14