Pregled bibliografske jedinice broj: 1212414
JUSTIFICATION OF TAXATION WITH FLAT-RATE INCOME TAX ON REAL ESTATE RENTING FOR TOURIST PURPOSES IN THE REPUBLIC OF CROATIA
JUSTIFICATION OF TAXATION WITH FLAT-RATE INCOME TAX ON REAL ESTATE RENTING FOR TOURIST PURPOSES IN THE REPUBLIC OF CROATIA // LeXonomica, Vol. 1 4, No. 1 (2022), 73-96 doi:10.18690/lexonomica.1 4.1.73 - 96.2022 (međunarodna recenzija, članak, znanstveni)
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Naslov
JUSTIFICATION OF TAXATION WITH FLAT-RATE INCOME TAX ON REAL ESTATE RENTING FOR TOURIST PURPOSES IN THE REPUBLIC OF CROATIA
Autori
Pribisalić, Luka
Izvornik
LeXonomica (1855-7155) Vol. 1 4, No. 1
(2022);
73-96
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
taxation, income tax, flat - rate income tax, tourism, Republic of Croatia
Sažetak
Income from renting apartments, rooms, and beds to travelers and tourists and organizing camps in the Republic of Croatia is taxed at a flat rate. The question is whether the taxation of this type of activity is justified if it generates more income than from renting/leasing real estate under a lease or rental agreement when these activities are taxed with a higher amount of tax from renting real estate for tourism purposes. Therefore, it is necessary to analyze why the flat-rate taxation regime for the activity of renting apartments, rooms, and beds to travelers and tourists and the organization of camps is prescribed in the Republic of Croatia and whether it is justified.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
Citiraj ovu publikaciju:
Časopis indeksira:
- Web of Science Core Collection (WoSCC)
- Emerging Sources Citation Index (ESCI)
