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Zbornik Pravnog fakulteta Sveučilišta u Rijeci, Vol. 32 No. 1, 2011.

Prethodno priopćenje

A BUILDING SITE ANNUITY

Milovan Jovanović ; Pravni fakultet Sveučilišta u Rijeci, Rijeka
Ivo Eškinja ; Pravni fakultet Sveučilišta u Rijeci, Rijeka

Puni tekst: hrvatski pdf 617 Kb

str. 191-210

preuzimanja: 2.291

citiraj

Sažetak

Annuities are incomes deriving from the use of natural resources appropriated by their owners in case of being economically exploited. This refers to the use of land as a resource during construction and economical use of capacities built on it.
Three different economic categories arise in this context: a building site annuity, building annuity and city annuity.
The sole problemacy of aforesaid annuities is related to their emergence and appropriation, and consequently, to their taxation. Theoretical and practical observations of issues concerning the annuities have been performed in detail from the beginning of twentieth century. Due to that fact, numerous scientists began to address this problemacy offering their mutual as well as personal views on treated issues. Nevertheless, all their efforts to come up with a final solution for calculating the annuity amount have failed. Moreover, they did not answer the question: who will appropriate a certain annuity and what are the methods for their taxation?
The authors of the article offer methods for calculating the amount of building site annuity and city annuity as well as indicate a person who has the right to appropriate them. Furthermore, they present methods for taxation of each annuity.
The whole model is based on a land price which becomes a basic parameter to calculate the amount of annuity applying the appropriate interest rates.
In addition, it has been concluded that the building annuity does not exist due to the fact that a constructor being a person who performs construction work at certain buildings cannot acquire the annuity. On the other hand, an investor can acquire the annuity during the exploitation of building and land owner can appropriate it.

Ključne riječi

building site annuity; city annuity; land price; interest rate; building site land; office space; living space

Hrčak ID:

82233

URI

https://hrcak.srce.hr/82233

Datum izdavanja:

1.4.2011.

Podaci na drugim jezicima: hrvatski

Posjeta: 3.404 *