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Immovable Property Taxation: Basic Features and Introduction in Croatia

Nenad Kukić
Sandra Švaljek

Puni tekst: engleski, pdf (115 KB) str. 49-91 preuzimanja: 393* citiraj
APA 6th Edition
Kukić, N. i Švaljek, S. (2012). Immovable Property Taxation: Basic Features and Introduction in Croatia. Privredna kretanja i ekonomska politika, 22 (132), 49-91. Preuzeto s https://hrcak.srce.hr/91387
MLA 8th Edition
Kukić, Nenad i Sandra Švaljek. "Immovable Property Taxation: Basic Features and Introduction in Croatia." Privredna kretanja i ekonomska politika, vol. 22, br. 132, 2012, str. 49-91. https://hrcak.srce.hr/91387. Citirano 18.09.2021.
Chicago 17th Edition
Kukić, Nenad i Sandra Švaljek. "Immovable Property Taxation: Basic Features and Introduction in Croatia." Privredna kretanja i ekonomska politika 22, br. 132 (2012): 49-91. https://hrcak.srce.hr/91387
Harvard
Kukić, N., i Švaljek, S. (2012). 'Immovable Property Taxation: Basic Features and Introduction in Croatia', Privredna kretanja i ekonomska politika, 22(132), str. 49-91. Preuzeto s: https://hrcak.srce.hr/91387 (Datum pristupa: 18.09.2021.)
Vancouver
Kukić N, Švaljek S. Immovable Property Taxation: Basic Features and Introduction in Croatia. Privredna kretanja i ekonomska politika [Internet]. 2012 [pristupljeno 18.09.2021.];22(132):49-91. Dostupno na: https://hrcak.srce.hr/91387
IEEE
N. Kukić i S. Švaljek, "Immovable Property Taxation: Basic Features and Introduction in Croatia", Privredna kretanja i ekonomska politika, vol.22, br. 132, str. 49-91, 2012. [Online]. Dostupno na: https://hrcak.srce.hr/91387. [Citirano: 18.09.2021.]
Puni tekst: hrvatski, pdf (428 KB) str. 49-91 preuzimanja: 5.579* citiraj
APA 6th Edition
Kukić, N. i Švaljek, S. (2012). Porez na nekretnine: osnovne značajke i rasprava o uvođenju u Hrvatskoj. Privredna kretanja i ekonomska politika, 22 (132), 49-91. Preuzeto s https://hrcak.srce.hr/91387
MLA 8th Edition
Kukić, Nenad i Sandra Švaljek. "Porez na nekretnine: osnovne značajke i rasprava o uvođenju u Hrvatskoj." Privredna kretanja i ekonomska politika, vol. 22, br. 132, 2012, str. 49-91. https://hrcak.srce.hr/91387. Citirano 18.09.2021.
Chicago 17th Edition
Kukić, Nenad i Sandra Švaljek. "Porez na nekretnine: osnovne značajke i rasprava o uvođenju u Hrvatskoj." Privredna kretanja i ekonomska politika 22, br. 132 (2012): 49-91. https://hrcak.srce.hr/91387
Harvard
Kukić, N., i Švaljek, S. (2012). 'Porez na nekretnine: osnovne značajke i rasprava o uvođenju u Hrvatskoj', Privredna kretanja i ekonomska politika, 22(132), str. 49-91. Preuzeto s: https://hrcak.srce.hr/91387 (Datum pristupa: 18.09.2021.)
Vancouver
Kukić N, Švaljek S. Porez na nekretnine: osnovne značajke i rasprava o uvođenju u Hrvatskoj. Privredna kretanja i ekonomska politika [Internet]. 2012 [pristupljeno 18.09.2021.];22(132):49-91. Dostupno na: https://hrcak.srce.hr/91387
IEEE
N. Kukić i S. Švaljek, "Porez na nekretnine: osnovne značajke i rasprava o uvođenju u Hrvatskoj", Privredna kretanja i ekonomska politika, vol.22, br. 132, str. 49-91, 2012. [Online]. Dostupno na: https://hrcak.srce.hr/91387. [Citirano: 18.09.2021.]

Sažetak
The aim of this paper is to provide a general overview of immovable property tax. The first part describes recurrent tax on immovable property as a tax form belonging to the group of property taxes, and outlines the differences between recurrent tax on immovable property and other forms of property taxes. This is followed by a list of advantages and disadvantages of introducing such a tax. Focus is then placed on the issues involved in identifying and evaluating the tax basis for immovable property taxes through mass valuation. Tax exemptions and benefits are also discussed. The first part of this paper ends with information on the contribution of recurrent tax on immovable property in the EU. The second part of this paper deals with issues regarding the introduction of tax on immovable property in Croatia. First we describe existing fees that resemble recurrent tax on immovable property. Then we specify the necessary preconditions for implementing such a tax, primarily with regard to the identification and evaluation of the tax basis. Finally, we address the conceptual matter of reconciling property taxation with other features of the Croatian tax system. The paper ends with recommendations for tax policy-makers as to which issues should be given special attention.

Ključne riječi
property taxation; recurrent tax on immovable property; tax on land and real property; mass valuation

Hrčak ID: 91387

URI
https://hrcak.srce.hr/91387

[hrvatski]

Posjeta: 7.327 *