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undergraduate thesis
Analiza imovinskih poreza u Europskoj uniji
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:971794
Bradvić, Marta
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Bradvić, M. (2024). Analiza imovinskih poreza u Europskoj uniji (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:971794

Bradvić, Marta. "Analiza imovinskih poreza u Europskoj uniji." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:971794

Bradvić, Marta. "Analiza imovinskih poreza u Europskoj uniji." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:971794

Bradvić, M. (2024). 'Analiza imovinskih poreza u Europskoj uniji', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:971794

Bradvić M. Analiza imovinskih poreza u Europskoj uniji [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:148:971794

M. Bradvić, "Analiza imovinskih poreza u Europskoj uniji", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:971794

Metadata
TitleAnaliza imovinskih poreza u Europskoj uniji
Title (english)The analysis of property taxes in the European Union
AuthorMarta Bradvić
MentorMaja Mihelja Žaja (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2024-09-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj rad analizira imovinske poreze u Europskoj uniji te razlike u primjeni istih. Imovinski porezi obrađeni su kroz pojmovno određenje, vrste poreza i povijesni razvoj. Oblik su oporezivanja koji ne privlači toliku pozornost kao poneki porezi, no igraju važnu ulogu u razvoju članica Europske unije na lokalnoj razini. Analizom različitih karakteristika imovinskih poreza u Europskoj uniji, kao što su stope oporezivanja, metode procjene vrijednosti imovine, i slično, dolazi se do zaključka da se njihov značaj razlikuje od države do države. Iako je njihov osnovni zadatak prikupljanje javnih prihoda, oni također znatno utječu na tržište nekretnina i regionalni razvoj. Tijekom analize posebna pažnja posvećena je imovinskim porezima u Republici Hrvatskoj koji se koriste tijekom oporezivanja nasljedstva i darova, prometa nekretnina, kuća za odmor te plovila i cestovnih motornih vozila. Navedena podjela ne vrijedi za sve članice Europske unije, već svaka članica primjenjuje specifičan sustav oporezivanja imovinskim porezima.
Abstract (english)
This paper analyzes property taxes in European Union and the differences in their application. Property taxes are discussed through conceptual definition, types, and historical development. They are a form of taxation that doesn't attract as much as attention as some taxes but play an important role in the development of European Union members at the local level. An analysis of the various characteristics of property taxes in European Union, such as taxation rates and property valuation methods, concludes that their importance differs from country to country. Although their main task is to collect public revenues, they also have a significant impact on the real estate market and regional development. During the special analysis, attention was paid to property taxes in the Republic of Croatia, which are used during the taxation of inheritance and gifts, real estate transactions, vacation homes, vessels, and road motor vehicles. The aforementioned division doesn't apply to all members of the European Union, but each member applies a specific system of property taxation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:971794
Study programmeTitle: Business Economics; specializations in: Trade Business Operations, Tourism Business Operations, Accounting and Finances, Business Secretary
Course: Trade Business Operations
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-09-17 09:04:06