prikaz prve stranice dokumenta Much ado about nothing - three questions about immovable property taxation in Croatia
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Much ado about nothing - three questions about immovable property taxation in Croatia
Newsletter : an occasional publication of the Institute of Public Finance, 14 (2012), 66; 1-7. https://doi.org/10.3326/nle.2012.66
Kesner-Škreb, Marina

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Kesner Škreb, M. (2012). Much ado about nothing - three questions about immovable property taxation in Croatia. Newsletter : an occasional publication of the Institute of Public Finance, 14. (66), 1-7. doi: 10.3326/nle.2012.66

Kesner Škreb, Marina. "Much ado about nothing - three questions about immovable property taxation in Croatia." Newsletter : an occasional publication of the Institute of Public Finance, vol. 14, br. 66, 2012, str. 1-7. https://doi.org/10.3326/nle.2012.66

Kesner Škreb, Marina. "Much ado about nothing - three questions about immovable property taxation in Croatia." Newsletter : an occasional publication of the Institute of Public Finance 14, br. 66 (2012): 1-7. https://doi.org/10.3326/nle.2012.66

Kesner Škreb, M. (2012) 'Much ado about nothing - three questions about immovable property taxation in Croatia', Newsletter : an occasional publication of the Institute of Public Finance, 14(66), str. 1-7. doi: 10.3326/nle.2012.66

Kesner Škreb M. Much ado about nothing - three questions about immovable property taxation in Croatia. Newsletter : an occasional publication of the Institute of Public Finance [Internet]. 06.01.2012. [pristupljeno 20.03.2025.];14(66):1-7. doi: 10.3326/nle.2012.66

M. Kesner Škreb, "Much ado about nothing - three questions about immovable property taxation in Croatia", Newsletter : an occasional publication of the Institute of Public Finance, vol. 14, br. 66, str. 1-7, Siječanj 2012. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:938595. [Citirano: 20.03.2025.]

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Podaci o radu
Naslov (engleski)Much ado about nothing - three questions about immovable property taxation in Croatia
AutorMarina Kesner-Škreb
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
It is falsely believed that immovable property is subject only to the so-called ownership tax, as other taxes should also be considered, such as the immovable property transfer tax, inheritance and gift tax, taxes on income from the rental and sale of immovable property. There are as many as fi ve diff erent types of tax currently levied on immovable property in Croatia. 2. These fi ve types of tax are mainly local taxes, producing relatively small revenues in Croatia: in 2010, immovable... Više property tax revenues, raised by the counties, cities and municipalities accounted for as litt le as 905 million kuna (6.9% of total local tax revenues, or 0.8% of total tax and social security contributions revenues in Croatia). However, even in EU27, these taxes account for the smallest share of total collected tax revenues, and produce six time less revenue than, e.g. VAT or personal income tax. 3. The immovable property ownership tax was widely applied in Croatia as early as the 1980s, and was charged on residential buildings, business premises and vacation houses. However, it failed to produce the desired eff ects, due to: 1) the unrealistic assessment of the tax base; 2) incomplete property records; and 3) weaknesses in the work of the Tax Administration. Maybe the last century’s experience will come in handy for us today Sakrij dio sažetka
Jezikengleski
Vrsta publikacijeOstalo - Popularni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaNewsletter : an occasional publication of the Institute of Public Finance
Brojčani podacivol. 14, br. 66, str. 1-7
e-ISSN1333-4417
DOIhttps://doi.org/10.3326/nle.2012.66
URN:NBNurn:nbn:hr:242:938595
Datum objave publikacije2012-01-06
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2021-09-03 10:17:21
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