Article thumbnail

Real Estste tax application in the Republic of Croatia

By Edina Kralj

Abstract

Kroz ovaj završni rad prikazati ćemo nastanak i izvršenje porezne obveze na osnovu poreza na promet nekretnina, koja je jedna od primarnih zadaća Porezne uprave, a kroz porezni sustav Republike Hrvatske regulira sa više različitih zakonskih propisa. Oporezivanje prometa nekretninama uređuje se u Republici Hrvatskoj primjenom Zakona o porezu na promet nekretnina, Zakonom o porezu na dodatnu vrijednost i Zakonom o porezu na dohodak kojim se uređuje oporezivanje dohotka na osnovu otuđenja nekretnina. Oporezivanje određenih pravnih radnji prometa nekretnina uređuje se i Zakonom o pravnom položaju vjerskih zajednica, Zakonom o društveno poticajnoj stanogradnji te Zakonom o područjima posebne državne skrbi. Definira se pojam poreznog obveznika, nastanak porezne obveze, porezne stope i porezna oslobođenja. Porez na nekretnine može osigurati razmjerno izdašne porezne prihode jer je volumen porezne osnovice velik. Porezna osnovica se računa na ukupni iznos vrijednosti stečene nekretnine. Porezni obveznik poreza na promet nekretnina je stjecatelj nekretnine. Pozitivan stabilizacijski utjecaj poreza na nekretnine ostvaruje se i putem njegova djelovanja na cijene nekretnina. Povećanje ili smanjenje stope poreza na nekretnine može ublažiti oscilacije cijena građevina i zemljišta suzbijajući prekomjerni rast cijena u razdoblju gospodarskog rasta. Upravo je smanjenje porezne stope sa 5% na 4% dovelo do ponovnog buđenja tržišta nekretnina, a i pod cijena nekretnina na određenim lokacijama. Poreznim obveznicima još uvijek je vrlo bitno gdje će kupiti nekretninu i koliko je stara ta građevina.Trough this final paper we are going to show the creation and execution of tax liabilities based on real estate transfer tax, which is one of primary task of Tax Administration, which is regulated by several different legal regulations trough the tax system of Republic of Croatia. Real estate transfer tax in Croatia is regulated by Real Estate Transfer Tax Act, Value Added Tax Act and Income Tax Act, where the latter regulates taxation of income on the basis of alienation of real estate. Taxation of certain legal activities in real estate transfer is regulated by Legal Position of Religious Communities Act, Social Incentive Housing Act and Areas of Special State Concern Act. The Real Estate Transfer Act determines the taxation subject, the tax payer, tax liability incurrence, and tax rate as well as tax exemptions. Real estate transfer tax can secure relatively generous tax revenue because the tax basis is so large. The tax revenue is the market value of the real estate at the moment when the tax liability is incurred. The tax payer is the person acquiring the real estate. The positive stabilization effect of real estate transfer tax is achieved by the effect of its action of real estate market value. Enlargement or lowering in the tax rate can alleviate oscillations in real estate market value, by overcoming excessive value growth over the period of economic growth. It was just the reduction of the tax rate from 5% to 4% that led to awakening of the real estate market, and the drop of prices at certain locations. For the tax payers, the location of real estate it is still very important, as well as how old that real estate is

Topics: porezna uprava, nekretnine, porezni obveznik, porezna stopa, promet, Tax Administration, real estate, tax payer, tax rate, real estate transfer, DRUŠTVENE ZNANOSTI. Pravo. Financijsko pravo., SOCIAL SCIENCES. Law. Financial Law.
Publisher: Josip Juraj Strossmayer University of Osijek. Faculty of Law Osijek. Chair of Financial Law and Financial Sciences.
Year: 2017
OAI identifier: oai:repozitorij.unios.hr:pravos_365
Download PDF:
Sorry, we are unable to provide the full text but you may find it at the following location(s):
  • https://urn.nsk.hr/urn:nbn:hr:... (external link)
  • https://repozitorij.unios.hr/i... (external link)
  • https://repozitorij.unios.hr/i... (external link)
  • Suggested articles


    To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.