undergraduate thesis
INCOME TAXES WITH REGARDING REGIONAL UNITS OF VALUE

Mirjana Bošnjak (2017)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Metadata
TitleImovinski porezi sa stajališta regionalnih jedinica vlasti
AuthorMirjana Bošnjak
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Oporezivanje imovine predstavlja jedan od najstarijih poreznih oblika. Usprkos tomu što na razini sustava ovaj porezni oblik ima malen udio u ukupnim poreznim prihodima, za poreznog obveznika pojedinca opterećenje je snažno i najčešće jednokratno. Imovina je jedan od najboljih pokazatelja bogatstva pojedinca, uz to imovinu je vrlo teško sakriti što je imovinu u prošlosti učinilo idealnom poreznom osnovicom. Porez na imovinu jedan je od najstarijih poreznih oblika te se ovaj porezni oblik i danas koristi u suvremenim poreznim sustavima. U teoriji se postavlja pitanje zašto je potrebno oporezivati imovinu, a glavni je razlog snažnije oporezivanje bogatstva pojedinca na temelju njegove imovine. U današnjici su ti argumenti manje uvjerljivi postojanjem poreza na prihode od imovine te poreza na dobitke odnosno dohodak. U ovome radu osnovni predmet su imovinski porezi sa stajališta regionalnih jedinica vlasti, jer funkcioniranje tih jedinica vlasti u velikom postotku ovisi o tim porezima.
Keywordsproperty taxation tax system Republic of Croatia regional units of government
Parallel title (English)INCOME TAXES WITH REGARDING REGIONAL UNITS OF VALUE
Committee MembersDomagoj Karačić (committee chairperson)
Domagoj Sajter (committee member)
Davor Dujak (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Lower level organizational unitsChair of Finance and Accounting
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelundergraduate
Study programmeFinancial Management
Academic title abbreviationuniv. bacc. oec.
Genreundergraduate thesis
Language Croatian
Defense date2017-05-18
Parallel abstract (English)
Taxation of property is one of the oldest tax forms. Despite the fact that this tax form has a small share in total tax revenue at the level of the system, the tax burden on the individual is strong and usually one-off. Assets are one of the best indicators of an individual's wealth, and this property is very difficult to hide what property has in the past made it an ideal tax base. Property tax is one of the oldest tax forms and this tax form is used today in modern tax systems. In theory, the question arises as to why it is necessary to tax property, and the main reason is the stronger taxation of an individual's wealth on the basis of his property. In the present day, these arguments are less convincing with the existence of taxes on property income and income tax. In this work, the main items are property taxes from the point of view of the regional government units because the practicality of these government units is largely dependent on these taxes.
Parallel keywords (Croatian)imovina oporezivanje porezni sustav Republika Hrvatska regionalne jedinice vlasti
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:813156
CommitterGordana Kradijan