POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE

Klepo, Marija

prikaz prve stranice dokumenta POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE

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master's thesis

POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE

Šibenik: Polytechnic of Sibenik, 2021. urn:nbn:hr:143:661502

Klepo, Marija

Šibenik University of Applied Sciences
Administrative Law

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APA 6th Edition

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

MLA 8th Edition

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

Chicago 17th Edition

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

Harvard

Klepo, M. (2021). 'POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE', Master's thesis, Šibenik University of Applied Sciences, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:143:661502

Vancouver

Klepo M. POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2021 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:143:661502

IEEE

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

Cite this item: https://urn.nsk.hr/urn:nbn:hr:143:661502

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Metadata

Title	POREZ NA PROMET NEKRETNINA, NASLJEDSTVA I DAROVE
Title (english)	SALES TAX OF PROPERTY, INHERITANCE AND GIFTS
Author	Marija Klepo
Mentor	Damir Vlaić (mentor)
Committee member	Ljubo Runjić (predsjednik povjerenstva)
Committee member	Ivan Rančić (član povjerenstva)
Committee member	Damir Vlaić (član povjerenstva)
Granter	Šibenik University of Applied Sciences (Administrative Law) Šibenik
Defense date and country	2021-10-25, 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)
Language	croatian
URN:NBN	urn:nbn:hr:143:661502
Study programme	Title: Public Administration Study programme type: professional Study level: specialist graduate Academic / professional title: Specijalist javne uprave (Specijalist javne uprave)
Type of resource	Text
File origin	Born digital
Access conditions	Access restricted to students and staff of home institution
Terms of use
Repository	VUS REPOSITORY
Created on	2021-10-28 07:26:36