Usporedna analiza sustava oporezivanja nekretnina u Republici Hrvatskoj i Saveznoj Republici Njemačkoj

master's thesis

• Title (english): Comparative analysis of real estate taxation systems in the Republic of Croatia and the Federal Republic of Germany
• Author: Leonora Stipić
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Marija Davidović (član povjerenstva)
• Committee member: Gordana Kordić (član povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-06-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Danas, porezi predstavljaju ključni izvor prihoda za državu i lokalne vlasti. Suvremeno
društvo suočeno je s kompleksnim izazovima u području oporezivanja, posebice kada je riječ
o oporezivanju nekretnina. Ova tematska kompleksnost postaje izraženija u kontekstu
Europske Unije, gdje svaka članica ima vlastiti porezni sustav prilagođen svojim
specifičnostima.
Ovaj rad usredotočuje se na usporedbu poreza na nekretnine u Republici Hrvatskoj i
Saveznoj Republici Njemačkoj, analizirajući njihove porezne sustave pojedinačno i
usporedno. Navedene zemlje odabrane su za analizu zbog njihovih izraženih razlika i
raznolikosti u gospodarskim i ekonomskim karakteristikama. Stoga, u radu će se istražiti
razlike i sličnosti u poreznim politikama ove dvije zemlje, pri čemu će se također analizirati
utjecaj poreza na nekretnine na njihova gospodarstva. Ovaj rad proučava i kako su porezni
sustavi dviju zemalja usklađeni s propisima Europske unije te identificira razlike u
oporezivanju nekretnina, iako su obje zemlje članice Europske unije.
Također, rad će definirati važnost i značaj poreza na nekretnine za državu, istražujući
dobrobiti uvođenja tog poreza te moguće nedostatke istog. Glavni cilj rada je, kroz sustavnu
usporedbu, istražit ključne elemente poreznih politika vezanih uz nekretnine u obje zemlje,
istražujući sličnosti, razlike te potencijalne izazove koje svaka od njih suočava. Središnji dio
rada bit će temeljen na proučavanju poreza na promet nekretnina, poreza na imovinu, te
drugih relevantnih poreza povezanih s nekretninama u obje zemlje. Analizirat će se stope
oporezivanja, osnovice, administrativni postupci te različiti aspekti koji oblikuju
oporezivanje nekretnina.
Za teorijski segment rada koristit će se stručna i znanstvena literatura, domaća te strana, te
sekundarni izvori podataka koji su dostupni u području oporezivanja nekretnina. Ovi izvori
obuhvaćaju knjige, znanstvene radove, baze podataka i resurse na internetu. Pri analizi
podataka primijenit će se različite istraživačke metode, uključujući metodu analize i sinteze,
matematičke i statističke metode, metodu komparacije, deskriptivnu metodu te metodu
kompilacije.

Abstract (english)

Today, taxes represent a key source of revenue for the state and local authorities. Modern
society faces complex challenges in the field of taxation, especially regarding real estate
taxation. This thematic complexity becomes more pronounced in the context of the European
Union, where each member state has its own tax system adapted to its specific
characteristics.
This thesis focuses on the comparison of real estate taxes in the Republic of Croatia and the
Federal Republic of Germany, analyzing their tax systems individually and comparatively.
These countries were chosen for analysis due to their significant differences and diversity in
economic and economic characteristics. Therefore, the thesis will explore the differences
and similarities in the tax policies of these two countries and will also analyze the impact of
real estate taxes on their economies. The thesis examines how the tax systems of the two
countries are harmonized with European Union regulations and identifies differences in real
estate taxation, even though both countries are EU members.
Additionally, the thesis will define the importance and significance of the real estate tax for
the state, investigating the benefits of introducing this tax and its possible disadvantages.
The main aim of the paper is to systematically compare and investigate the key elements of
property tax policies in both countries, examining similarities, differences, and potential
challenges each of them faces. The central part of the thesis will be based on the study of
real estate transfer taxes, property taxes, and other relevant taxes related to real estate in both
countries. Tax rates, tax bases, administrative procedures, and various aspects shaping real
estate taxation will be analyzed.
For the theoretical segment of the thesis, professional and scientific literature, both domestic
and foreign, as well as secondary data sources available in the field of property taxation will
be used. These sources include books, scientific papers, databases, and online resources.
Various research methods will be applied in data analysis, including analysis and synthesis
methods, mathematical and statistical methods, comparison methods, descriptive methods,
and compilation methods.

• Keywords: oporezivanje nekretnina; porez na promet nekretnina; porezni prihodi; tržište nekretnina
• Keywords (english): property taxation; real estate transfer tax; tax revenues; real estate market
• Language: croatian
• URN:NBN: urn:nbn:hr:148:673471
• 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: 2024-08-27 09:19:06