Računovodstveni i porezni tretman nekretnina u Republici Hrvatskoj

master's thesis

• Title (english): Accounting and tax treatment of real estate in the Republic of Croatia
• Author: Petra Ćosić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Nekretnina prema računovodstvenoj kategorizaciji, pripada dugotrajnoj materijalnoj imovini, te predstavlja najveću stavku u imovini nekog poduzeća. Na temelju računovodstvenog aspekta, ovim diplomskim radom želi se prikazati poslovni procese nekretnina, kako se nekretnine evidentiraju, priznaju i mjere prema određenim standardima i metodama, te kako nekretnina podliježe obračunu amortizacije. Uz računovodstveni aspekt, želi se pobliže objasniti porezni aspekt oporezivanja nekretnina porezom na promet nekretnina i porezom na dodanu vrijednost.
Ključni cilj rada je jasnije i jednostavnije prikazati utjecaj poreza na promet nekretnina i poreza na dodanu vrijednost prilikom oporezivanja prometa nekretnina. Na temelju prikazanih proizvoljnih primjera, analiziraju se i detaljnije pojašnjavaju razlozi zbog kojih dolazi do oporezivanja porezom na promet nekretnina, porezom na dodanu vrijednost, oslobođenja kod poreza na dodanu vrijednost, kao i optiranja odnosno prijenos porezne obveze te oporezivanje u postupku ovrhe.

Abstract (english)

According to accounting categorization, real estate belongs to long-term tangible assets and represents the largest item in a company's assets. Based on the accounting aspect, this master's thesis aims to present business processes related to real estate, including their recording, recognition, and measurement according to certain standards and methods, as well as how real estate is subject to depreciation calculation. Alongside the accounting aspect, the tax aspect of taxing real estate with real estate transfer tax and value-added tax is to be further explained.
The main objective of this thesis is to provide a clearer and simpler presentation of the impact of real estate transfer tax and value-added tax on real estate transactions. Based on presented arbitrary examples, the reasons for taxing with real estate transfer tax, value-added tax, exemptions from value-added tax, as well as the shifting or transfer of tax liability and taxation in enforcement proceedings, are analyzed and further elaborated.

• Keywords: dugotrajna materijalna imovina; nekretnine; porez na promet nekretnina; porez na dodanu vrijednost
• Keywords (english): long-term tangible assets; real estate; real estate transfer tax; and value-added tax.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:197369
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-07-01 13:14:14