Analiza stambenog fonda u funkciji turizma i pripadajuće oporezivanje pružanja usluga smještaja u Hrvatskoj

master's thesis

• Title (english): Analysis of the tourism oriented housing stock and the related taxation of the accommodation services in Croatia
• Author: Sanda Martinović
• Mentor: Oliver Kesar (mentor)
• Committee member: Zvjezdana Hendija (predsjednik povjerenstva)
• Committee member: Nika Šimurina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U prvom dijelu ovog diplomskog rada analizira se razvoj turizma i stambenog fonda u funkciji turizma u Hrvatskoj. Pozornost se ponajprije posvećuje začecima iznajmljivanja smještaja u domaćinstvu kao djelatnosti, te se analizira ostvareni turistički promet u Hrvatskoj. Također, daje se pregled osnovnih značajki ponude privatnog smještaja u Hrvatskoj, od institucionalnog okvira za pružanje usluga privatnog smještaja do registracije i obveza iznajmljivača smještaja, kao i analiza kapaciteta privatnog smještaja u ukupnom stambenom fondu Hrvatske. Drugi dio rada orjentiran je na oporezivanje usluga smještaja, sa naglaskom na porezne obveze građana prilikom pružanja usluga smještaja u Hrvatskoj.

Abstract (english)

The first part of this diploma thesis contains an analysis of the development of tourism and the tourism oriented housing stock in Croatia. Firstly, attention is paid to the beginnings of the private accommodation rental as an economic activity, which is then followed by an analysis of the tourism results in Croatia. The thesis also provides an overview of the basic features of private accommodation in Croatia, from the institutional framework for the provision of private accommodation services to the registration and obligations of accommodation owners, as well as an analysis of the capacity of private accommodation within the overall housing stock in Croatia. The second part of the thesis focuses on the taxation of accommodation services, with an emphasis on the tax obligations of accommodation services providers in Croatia.

• Keywords: privatni smještaj; iznajmljivanje smještaja; turistički promet; stambeni fond; oporezivanje usluga smještaja; paušalni porez na dohodak; porez na dodanu vrijednost
• Keywords (english): private accommodation; accommodation rental; tourism activity; housing stock; taxation of accommodation services; flat-rate income tax; value added tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:004033
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-10-30 14:35:34