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master's thesis
Nekretnine u sustavu za dodanu vrijednost
završni rad
2017. urn:nbn:hr:124:635180
Buljević, Nela
University of Split
Faculty of economics Split

Cite this document

Buljević, N. (2017). Nekretnine u sustavu za dodanu vrijednost : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:635180

Buljević, Nela. "Nekretnine u sustavu za dodanu vrijednost : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:635180

Buljević, Nela. "Nekretnine u sustavu za dodanu vrijednost : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:635180

Buljević, N. (2017). 'Nekretnine u sustavu za dodanu vrijednost : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 31 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:635180

Buljević N. Nekretnine u sustavu za dodanu vrijednost : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2025 January 31] Available at: https://urn.nsk.hr/urn:nbn:hr:124:635180

N. Buljević, "Nekretnine u sustavu za dodanu vrijednost : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:635180

Metadata
TitleNekretnine u sustavu za dodanu vrijednost : završni rad
AuthorNela Buljević
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Jedan od poreza lokalnih proračuna jest porez na promet nekretnina. Porez na promet nekretnina je bio zajednički porez državnog i lokalnih proračuna sve do prošle godine. Prikupljeni porez se raspodjeljivao na način da je lokalnom proračunu (gradu) išlo 80%, a državnom proračunu 20%, dok je prema novom Zakonu od 2017. porez na promet nekretnina u potpunosti prihod proračuna gradova i općina. Porez na promet nekretnina reguliran je Zakonom o porezu na promet nekretnina, a obračunava se i plaća kod trgovine nekretninama temeljem kupoprodajnih ugovora te iznosi 4% procijenjene vrijednosti transakcije. Procjenu provodi Porezna uprava. Novinama u Zakonu ukinuta su mnoga oslobođenja pa i ono pri kupnji prve stambene nekretnine te podjela nekretnina na stare i novo sagrađene kod obračuna poreza. Promjenama se nastojalo smanjiti neravnomjernost i diskriminaciju sustava oporezivanja nekretnina čije efekte ostaje tek vidjeti.
Abstract (english)
One of the local budget taxes is the real estate sales tax. Real estate tax was a common tax of state and local budgets until last year. The collected tax was distributed in a way that the local budget (city) got 80% and the state budget 20%, while according to the new Act since 2017., real estate sales tax is fully income of city budget. Real estate sales tax is regulated by the Real Estate Sales Tax Act, and real estate transaction based on sales contracts is also calculated, accounting for 4% of the estimated transaction value. The assessment is carried out by the tax administration. Last changes abolished many exemptions, including purchases of the first real estate property and the division of real estate into old and newly constructed land for tax purposes. The changes were aimed in order to reduce the inequality and discrimination of the real estate system whose effects are still to be seen.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:635180
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Project management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-10 08:42:29