prikaz prve stranice dokumenta OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE
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undergraduate thesis
OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE
Rijeka: University of Rijeka, FACULTY OF LAW, 2023. urn:nbn:hr:118:901386
Bernobić, Nicol
University of Rijeka
FACULTY OF LAW

Institutional repository: Repository of the University of Rijeka, Faculty of Law

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Bernobić, N. (2023). OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE (Undergraduate thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:901386

Bernobić, Nicol. "OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE." Undergraduate thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:901386

Bernobić, Nicol. "OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE." Undergraduate thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:901386

Bernobić, N. (2023). 'OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE', Undergraduate thesis, University of Rijeka, FACULTY OF LAW, accessed 29 June 2024, https://urn.nsk.hr/urn:nbn:hr:118:901386

Bernobić N. OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE [Undergraduate thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2023 [cited 2024 June 29] Available at: https://urn.nsk.hr/urn:nbn:hr:118:901386

N. Bernobić, "OPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE", Undergraduate thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:118:901386

Metadata
TitleOPOREZIVANJE DOHOTKA OSTVARENOG OTUĐENJEM NEKRETNINE
Title (english)TAXATION OF THE INCOME FROM THE SALE OF IMMOVABLE PROPERTY
AuthorNicol Bernobić
MentorStjepan Gadžo (mentor)
Committee memberIgor Martinović (predsjednik povjerenstva)
Committee memberStjepan Gadžo (član povjerenstva)
Committee memberInes Matić Matešković (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
Rijeka
Defense date and country2023-07-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Tema ovog rada je oporezivanje dohotka ostvarenog otuđenjem nekretnine. Prvi dio rada obuhvaćen je općenitim pojašnjenjem poreza na dohodak u Republici Hrvatskoj te kako se on kroz godine mijenjao te najvažnije osnove poreza poput poreznih obveznika i izvora dohotka. U drugom dijelu rada opisan je pojam oporezivanja dohotka od otuđenja nekretnine te objašnjeno je njegovo uređenje i načini oporezivanja kao i propisana oslobođenja. Drugi dio rada završava se obvezama poreznih obveznika koje su dužni slijediti i poštivati. Rad se završava analizom primjera iz hrvatske sudske prakse oporezivanje dohotka ostvarenog otuđenjem nekretnina.
Abstract (english)
The topic of this paper is the taxation of income generated by the alienation of real estate. The first part of the work is covered by a general explanation of income tax in the Republic of Croatia and how it has changed over the years, as well as the most important tax bases such as taxpayers and sources of income. In the second part of the paper, the concept of taxation of income from the alienation of real estate is described and its arrangement and methods of taxation as well as prescribed exemptions are explained. The second part of the work ends with the obligations of taxpayers, which they are obliged to follow and respect. The paper ends with an example of Croatian judicial practice regarding the taxation of income generated by the alienation of real estate.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:901386
Study programmeTitle: Undergraduate Professional Study Programme in Administration Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) 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 on2023-07-27 07:08:46