prikaz prve stranice dokumenta Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske
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master's thesis
Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. urn:nbn:hr:132:552559
Grba, Maja
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Grba, M. (2018). Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:552559

Grba, Maja. "Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:552559

Grba, Maja. "Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:552559

Grba, M. (2018). 'Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 24 June 2024, https://urn.nsk.hr/urn:nbn:hr:132:552559

Grba M. Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 June 24] Available at: https://urn.nsk.hr/urn:nbn:hr:132:552559

M. Grba, "Uloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:552559

Metadata
TitleUloga poreza na promet nekretnina u financijskom sustavu Republike Hrvatske
Title (english)The role of real estate traffic tax in the financial system of the Republic of Croatia
AuthorMaja Grba
MentorRenata Perić (mentor)
Committee memberPredrag Zima (predsjednik povjerenstva)
Committee memberBiljana Činčurak Erceg (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2018-05-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porezni sustav čini važan dio ukupnog gospodarstva i kao takav znatno utječe na njegov razvoj, zapošljavanje, štednju i investicijska ulaganja. Porezni sustav Republike Hrvatske je pluralni porezni sustav koji je nastao nakon njezina osamostaljenja, moderan je i razvija se u više faza. Posljednje veće izmjene poreznog zakonodavstva su stupile na snagu 1. siječnja 2017. godine. Tada je izmijenjeno ili dopunjeno osam poreznih zakona. Jedan među njima je i Zakon o porezu na promet nekretnina. Prihod od poreza na promet nekretnina pripada jedinicama lokalne samouprave gdje se nekretnina nalazi. Jedinice lokalne samouprave mogu od 1. siječnja 2017. očekivati povećanje svoga prihoda s osnove poreza na promet nekretnina za 20%. Najveća novina Zakona je smanjenje porezne stope s 5% na 4%, te ukidanje oslobođenja plaćanja poreza pri kupnji prve nekretnine. Porezni rashod na ime oslobođenja od plaćanja poreza na promet nekretnina s osnova kupnje prve nekretnine kojom se rješava vlastito stambeno pitanje, godišnje prosječno iznosi, uzimajući u obzir stopu od 4%, oko 115 mil kuna, stoga se već u prvoj godini primjene novoga Zakona može očekivati toliki prihod u korist jedinica lokalne samouprave.
Abstract (english)
The tax system makes an important part of the overall economy and as such significantly influences its development, employment, savings and investment. The tax system of the Republic of Croatia is a multiple tax system that emerged after its independence, is modern and is developing in several phases. The latest major changes to the tax legislation came into force on 01. 01. 2017. Eight tax laws have been amended or supplemented. One of them is the real estate traffic tax Act. Income from property sales tax belongs to local government units where the property is located. Local government units can expect to increase their income from real estate sales tax by 20% from 01. 01. 2017. The biggest novelty of the law is the reduction of the tax rate from 5% to 4%, and the abolition of the exemption from paying the tax when purchasing the first real estate. Tax expense on the basis of the purchase of the first real estate property, which settles its own housing issue, is calculated on an annual basis, taking into account the 4% rate of about 115 million kn, so it is possible for the first year of application of the new Act to expect such revenue to benefit local self-government units.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:552559
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-05-28 10:59:50