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master's thesis
Analiza imovinskih poreza u RH i EU
Završni rad
2019. urn:nbn:hr:124:636187
Budić, Antonio
University of Split
Faculty of economics Split

Cite this document

Budić, A. (2019). Analiza imovinskih poreza u RH i EU : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:636187

Budić, Antonio. "Analiza imovinskih poreza u RH i EU : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:636187

Budić, Antonio. "Analiza imovinskih poreza u RH i EU : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:636187

Budić, A. (2019). 'Analiza imovinskih poreza u RH i EU : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:636187

Budić A. Analiza imovinskih poreza u RH i EU : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:124:636187

A. Budić, "Analiza imovinskih poreza u RH i EU : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:636187

Metadata
TitleAnaliza imovinskih poreza u RH i EU : Završni rad
AuthorAntonio Budić
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi na imovinu su jedna od najstarijih vrsta poreza kojima se kroz povijest oporezivalo posjedovanje određenih vrsta imovine. Imovinski porezi su jedna od skupina poreza u poreznom sustavu RH, pritom oporezivanje imovine i dohotka od imovine značajno utječe na vlasnike imovine, a je li utjecaj jednak na vlasnike na području RH i vlasnike imovine na području EU nije poznato, budući da je utjecaj na vlasnike imovine uvelike ovisan i o poreznim stopama, ali i o financijskim kapacitetima vlasnika imovine. Temeljni cilj rada je istražiti imovinske poreze u RH te EU i analizirati utjecaj tih istih poreza na vlasnike imovine na području RH i EU. Da bi se moglo prikazati imovinske poreze, nužno je definirati imovinu s vrstama imovine te poreze u općenitom smislu. Cilj rada je i prikazati, koliko je to moguće, koliko su imovinski porezi značajni za proračune jedinica koje ubiru ove poreze te koliko se značaj imovinskih poreza razlikuje za jedinice koje ga ubiru u RH te jedinice koje ove poreze ubiru na razini EU. Također, nužno je usporediti koji sve imovinski porezi postoje na razini RH, a koji na razini EU te kako ovi porezi utječu na ponašanje vlasnika imovine u RH i EU. U teorijskom dijelu rada se definira imovina sa najčešćom podjelom imovine na pokretnu i nepokretnu, nakon čega slijedi definiranje poreza. Imovinski porezi uz dodatak poreza kojima se oporezuju imovinska prava se detaljno definiraju da bi ih bilo što jednostavnije usporediti s podacima iz odabranih zemalja EU. Analizirani su imovinski porezi na razini EU te su isti uspoređeni s imovinskim porezima u RH. Može se zaključiti da se u RH imovina oporezuje značajno manje nego u drugim zemljama, to je posebice vidljivo iz podatka da imovinski porezi u RH imaju 1% udjela u ukupnim poreznim prihodima, a na razini EU je riječ o 4%. Pritom se postavlja pitanje svrsishodnosti snižavanja poreznih stopa na poreze kao što su porez na promet nekretnina te porez na nasljedstva i darove sa 5% na 3% ako su određene interesne skupine isključene od oporezivanja ovim porezima.
Abstract (english)
Property taxes are one of the oldest types of taxes that have historically taxed the possession of certain types of property. Property taxes are one of the tax groups in the Croatian tax system, with property taxation and property income significantly affecting property owners, and whether the impact is equal on owners in the territory of the Republic of Croatia and property owners in the EU is unknown, since the impact on owners property is highly dependent on both tax rates and the financial capacity of the property owner. The main objective of the paper is to investigate property taxes in the Republic of Croatia and the EU and to analyze the impact of these same taxes on property owners in the Republic of Croatia and the EU. In order to show property taxes, it is necessary to define property with property types and taxes in a general sense. The aim of the paper is to show, as far as possible, how significant the property taxes are for the budgets of the units collecting these taxes and how much the importance of property taxes differs for the units collecting them in the Republic of Croatia and the units collecting these taxes at EU level. It is also necessary to compare what property taxes exist at the level of the Republic of Croatia, and what at the EU level, and how these taxes affect the behavior of property owners in the Republic of Croatia and the EU. The theoretical part of the paper defines the assets with the most common division of assets into movable and immovable, followed by the definition of taxes. Property taxes, in addition to taxes on property rights, are defined in detail to make it easier to compare with data from selected EU countries. Property taxes at EU level are analyzed and compared to property taxes in the Republic of Croatia. It can be concluded that in the Republic of Croatia property is taxed significantly less than in other countries, this is especially evident from the fact that property taxes in the Republic of Croatia have a 1% share in total tax revenues, and at EU level it is 4%. This raises the question of the expediency of lowering tax rates on taxes such as real estate taxes and inheritance and gift taxes from 5% to 3% if certain interest groups are excluded from taxing with these taxes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:636187
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax 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
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Created on2020-04-03 10:09:34