Study:	Tax - 5. semester
Code:	123940
ECTS:	7.0
Course coordinators:	prof. dr. sc. Nikola Mijatović
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:

Nikola Mijatović; Oporezivanje imovine s posebnim osvrtom na oporezivanje nasljedstva i darova; Pravni fakultet: Zagreb (2004), str. [object Object] Mijatović, Nikola; Oporezivanje imovine - da ili ne; Računovodstvo, revizija i financije, (2007), str. 110. - 115

Optional literature:

Mijatović, Nikola; Oporezivanje prometa nekretnina u Hrvatskoj, u zborniku radova:Nekretnine u pravnom prometu - aktualna pitanja zakonodavstva i pravne prakse - 2008; Inženjerski biro (2008), str. [object Object] Mijatović, Nikola/Perić, Renata; Poreznopravni aspekti prometa nekretnina u Republici Hrvatskoj, Aktualnosti građanskog i trgovačkog zakonodavstva i pravne prakse; Šesto međunarodno savjetovanje u organizaciji Pravnog fakulteta Sveučilišta u Mostaru i Sveučilišta u Splitu), Mostar (2008), str. 337.-348 Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave; , str

Description:

Getting to know the system of public income in modern states (2) General types of public income in modern states II. Property and property taxation (16 L + 16 E) Taxation of property and the constitutional right of ownership. What property comprises. Basic principles of property taxation. Types of property taxation. Justification of property taxation. Problems in taxing property and levying tax. Fiscal role of property taxation. Comparative analysis. The Croatian taxation system. III. Taxing inheritance and gifts (8L + 6 E) The legal nature of inheritance and gifts. Basic principles of inheritance and gift taxation. Justification of inheritance taxation. Types of inheritance and gift taxation. Fiscal role. European law and inheritance and gift taxation. Comparative legal systems. IV. The Croatian system of gift and inheritance taxation (4 L + 8 E) Taxing inherited and donated real estate. Taxing other forms of inherited and donated property. Critical approach to the existing system of inheritance and gift taxation.

Cognitive Skills:

Knowledge and understanding

After successfully completing the course, students will be able to:

- define basic institutes of property tax law (determinig property, subject of taxation, tax base, taxpayer, taxation and constitutional right to own property etc.) in the context of modern tax law understanding of property and its taxation;

- critically evaluate and recognise basic factors of the establishment of tax law relation in the context of taxation of property;

- explain theoretical institutes of property tax law and define criteria for distinguishing among individual forms of property taxes;

- explain the differences in various approaches to taxation of property;

- describe modern trends in solving legal ambiguities related to the taxation of property;

- explain research methods that are basis for original thinking and scientific research in property tax law

Application

After successfully completing the course, students will be able to:

- group and describe categories of property taxes within property tax law;

- understand different approaches to taxing property in the systems of different member states of the EU;

- apply knowledge of property taxation theory in these different systems while making decisions about individual open questions within existing property taxes in those tax systems;

- outline the application of research methods.

Analysis

After successfully completing the course, students will be able to:

- categorise basic groups of property taxes, existing institutes within them and doubts that exist in this context;

- demonstrate main open questions erelated to taxation of property in the past and today

- analyse criteria for distinguishing among modern property tax systems

- compare fiscal and any other role that property tax systems have in selected modern states;

- analyse different theoretical approaches to taxation of property

Synthesis

After successfully completing the course, students will be able to:

- construct connection between individual solutions during taxation of property in the context of general moden tax systems

- recommend practical solutions for overcoming current open issues in existing property tax law systems

- formulate the genesis and validity of existing tax solutions for taxation of property

Practical and Generic Skills:

After successfullly mastering the course, students will be able to:

- publicly present learning outcomes;

- express themselves using clear professional terminology and in a well structured manner, and to explain basic elements of property tax law in writing;

- develop communication skills and ability to actively participate in discussions about propblems related to property taxation;

- participate in team work of a group dealing with the analysis of property taxes.

Matching Assessments to Learning Outcomes:

Evaluation should enable testing learning outcomes that the students acquired within the course.

It is important that learning outcomes constitute basic knowledge about property taxation that will be tested and manners in which it will be tested.

All learning outcomes should be tested.

Consultations schedule:

• prof. dr. sc. Nikola Mijatović:

  Thurdsay 12 - 13:30

  Location: Ćirilometodska 4, room Ćirilometodska 4, soba 7