NUK - logo
National and University Library, Ljubljana (NUK)
Naročanje gradiva za izposojo na dom
Naročanje gradiva za izposojo v čitalnice
Naročanje kopij člankov
Urnik dostave gradiva z oznako DS v signaturi
  • Justification of taxation with flat-rate income tax on real estate renting for tourist purposes in the Republic of Croatia
    Pribisalić, Luka
    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.
    Source: Lexonomica : revija za pravo in ekonomijo = journal of law and economics. - ISSN 1855-7147 (Vol. 14, no. 1, 2022, str. 73-96)
    Type of material - article, component part
    Publish date - 2022
    Language - english
    COBISS.SI-ID - 133595907

    Link(s):

    https://doi.org/10.18690/lexonomica.14.1.73-96.2022
    Digitalna knjižnica Slovenije - dLib.si
    DOI

Shelf entry