magistarski rad
Božica Obad (Author), Bojan Grum (Mentor)

Abstract

Prvi dio magistarskog rada obuhvaća teoriju. Definiraju se osnovni pojmovi nekretnine s pravnog stajališta, opisuju se osnovne znaĉajke vrednovanja nekretnina, potreba procjene vrijednosti nekretnina, postupak, metode procjene koje se primjenjuju… U nastavku rada prikazan je trenutni naĉin oporezivanja nekretnina u RH te se analiziraju i preduvjeti koji su neophodni za uvoĊenje oporezivanja nekretnina u RH, i to kroz analizu stanja zemljišnih knjiga i ostalih evidencija, utvrĊivanja osnovice poreza na nekretnine kao i provedbu masovne procjene vrijednosti nekretnina. Slijedi ispitivanje postavljenih hipoteza. Hipoteza 1 ispituje pretpostavku da porez na nekretnine izaziva nezadovoljstvo jer ima negativan utjecaj na ukupno porezno opterećenje graĊana s obzirom na to da su im prihodi i imovina već ionako previše porezno opterećeni. Hipoteza 2 ispituje pretpostavku da porez na nekretnine negativno utjeĉe na turizam, a time i na ekonomiju i zaposlenost. Hipoteza 3 ispituje pretpostavku o tome dovodi li uvoĊenje novih poreza i neprestano mijenjanje stopa postojećih poreza do negativnih ekonomskih uĉinaka, smanjenja kupovne moći graĊana kao i iseljavanja mladih koji nemaju riješeno stambeno pitanje. Sve hipoteze su potvrĊene. U zakljuĉnom dijelu rada ukazuje se i na naĉin oporezivanja nekretnina u drţavama svijeta, odnosno EU-u, s posebnim osvrtom na proces uvoĊenja oporezivanja nekretnina u Republici Sloveniji s obzirom na to da su i Republika Hrvatska i Republika Slovenija nastale raspadom drţava bivše Jugoslavije te imaju sliĉnu problematiku vezanu za zemljišne knjige. Bit će navedene prednosti i nedostaci oporezivanja imovine te opravdanje za njegovo uvoĊenje uz komentare struĉne javnosti.

Keywords

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Data

Language: Croatian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: EVRO-PF - European Faculty of Law, Nova Gorica
Publisher: [B. Obad]
UDC: 332.2:347.235(497.5)(043)
COBISS: 2048063716 Link will open in a new window
Views: 5
Downloads: 2
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Other data

Secondary language: Slovenian
Secondary abstract: The first part of this master's thesis covers theory: basic concepts of real estate defined from a legal standpoint, description of basic features of real estate valuation, the need for real estate valuation, real estate valuation process and methods used…Furthermore, this thesis presents the current method of real estate taxation in the Republic of Croatia, and the preconditions necessary for the introduction of real estate taxation in the Republic of Croatia are presented through the analysis of land registries and other records, the determination of the real estate tax base, as well as the implementation of a mass valuation of real estate. This is followed by an examination of the set hypotheses. Hypothesis 1 tests the assumption that real estate tax causes dissatisfaction because it has a negative impact on the total tax burden on citizens, since their income and assets are already taxed too heavily. Hypothesis 2 tests the assumption that real estate taxes adversely affect tourism, and thus the economy and employment. Hypothesis 3 tests the assumption that the introduction of new taxes and the constant fluctuation in existing tax rates lead to negative economic effects, a reduction in the purchasing power of citizens, and the emigration of young people that have not yet bought property. All the hypotheses have been confirmed. In the conclusion, this thesis lays out methods of real estate taxation from around the world and the EU. The process of the introduction of real estate taxation in the Republic of Slovenia is given special attention because both the Republic of Croatia and the Republic of Slovenia are countries established in the wake of the breakup of Yugoslavia and have similar land registry issues. The advantages and disadvantages of property taxation are discussed, as well as justification for its introduction accompanied by the comments of the expert public.
Secondary keywords: Nepremičnine;Magistrske naloge;Vrednost;Hrvaška;
Type (COBISS): Master's thesis/paper
Thesis comment: Evropska pravna fak.
Source comment: Mag. delo 2. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 9. 1. 2020;
Pages: [15], 111 str.
ID: 11372666