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undergraduate thesis
OPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ
2023. urn:nbn:hr:228:986738
Batarelo, Ines
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Batarelo, I. (2023). OPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:986738

Batarelo, Ines. "OPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:986738

Batarelo, Ines. "OPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:986738

Batarelo, I. (2023). 'OPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ', Undergraduate thesis, University of Split, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:986738

Batarelo I. OPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ [Undergraduate thesis]. Split: University of Split; 2023 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:228:986738

I. Batarelo, "OPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ", Undergraduate thesis, University of Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:228:986738

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Metadata
TitleOPOREZIVANJE PROMETA NEKRETNINA U REPUBLICI HRVATSKOJ
Title (english)REAL ESTATE TRANSFER TAXATION IN THE REPUBLIC OF CROATIA
AuthorInes Batarelo
MentorDijana Perkušić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2023-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Predmet istraživanja završnog rada je oporezivanje prometa nekretnina u Republici Hrvatskoj. Promet nekretnina u Republici Hrvatskoj je svako stjecanje zemljišta, građevina ili njihovih dijelova. Promet se oporezuje porezom na promet nekretnina prema Zakonu o porezu na promet nekretnina i porezom na dodanu vrijednost prema Zakonu o porezu na dodanu vrijednost. Promet nekretnina u Republici Hrvatskoj može biti oporeziv samo jednim poreznim propisom. Dakle, stjecanje nekretnine se oporezuje stopom poreza na dodanu vrijednost od 25% ili stopom poreza na promet nekretnina od 3%. Koji će se porez obračunati ovisi o statusu prodavatelja, statusu kupca građevine ili zemljišta te o statusu građevine, njenih dijelova ili zemljišta.
Abstract (english)
The subject of the paper is real estate transfer taxation in the Republic of Croatia. Real estate transfer in the Republic of Croatia is every acquisiton of land, buildings or its parts. The real estate transfer is under the provisions of The Real Estate Transfer Tax Law or The Value Added Tax Law. Real estate tranfer in the Republic of Croatia can be taxed with only one tax regulation. Therefore, real estate transfer is taxed either with value added tax rate of 25% or with real estate transfer tax rate of 3%. Which tax rate will be calculated depends on the status of the seller, the status of the buyer and the status of the building, its parts or the land.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:986738
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-11-16 10:12:15