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master's thesis
POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE
2021. urn:nbn:hr:143:661502
Klepo, Marija
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Klepo, M. (2021). POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:661502

Klepo, Marija. "POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:661502

Klepo, Marija. "POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:661502

Klepo, M. (2021). 'POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE', Master's thesis, Šibenik University of Applied Sciences, accessed 25 November 2023, https://urn.nsk.hr/urn:nbn:hr:143:661502

Klepo M. POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2021 [cited 2023 November 25] Available at: https://urn.nsk.hr/urn:nbn:hr:143:661502

M. Klepo, "POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:143:661502

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Metadata
TitlePOREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE
Title (english)SALES TAX OF PROPERTY, INHERITANCE AND GIFTS
AuthorMarija Klepo
MentorDamir Vlaić (mentor)
Committee memberLjubo Runjić (predsjednik povjerenstva)
Committee memberIvan Rančić (član povjerenstva)
Committee memberDamir Vlaić (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2021-10-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porezi su svako prisilno davanje državi te jedan od prihoda države i u čitavom poreznom sustavu su najvažniji i najizdašniji javni prihod. Nameće ih država prilikom čega se ne dobiva nikakva protuusluga zauzvrat te nisu namjenski usmjereni. Porez mora plaćati svaka osoba, odnosno porezni obveznik, koja je kao takva određena zakonom kojim se uređuje pojedina vrsta poreza. Porez na promet nekretnina se plaća pri svakom stjecanju nekretnine. Porezni obveznik je stjecatelj nekretnine, a osnovica je tržišna vrijednost u trenutku nastanka obveze. Porez na nasljedstva i darove se plaća na gotov novac, novčane tražbine i vrijednosne papire (vrijednosnice), te pokretnine i naslijeđene ili darovanje nekretnine. Porezna stopa za nasljedstva i darove je 4% dok je za naslijeđene ili darovane nekretnine 3%
Abstract (english)
Taxes are any forced giving to the state and one of the revenues of the state and in the entire tax system they are the most important and most generous public revenue. They are imposed by the state, during which no counter-service is received in return, and they are not purposefully directed. The tax must be paid by each person, the taxpayer, who as such is determined by the law governing a particular type of tax. Real estate transfer tax is paid upon each acquisition of real estate. The taxpayer is the acquirer of the real estate, and the base is the market value at the time the liability arises. Inheritance and gift tax is paid on cash, monetary claims and securities (securities), and movables and inheritances or real estate donations. The tax rate for inheritances and gifts is 4% while for inherited or donated real estate it is 3%.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:661502
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Specijalist javne uprave (Specijalist 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 on2021-10-28 07:26:36