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.

Rights

URN

URN:NBN:SI:DOC-Z38R5WQU

COBISSID

133595907

DOI

10.18690/lexonomica.14.1.73-96.2022

Added

21.02.2023

Metadata

Citation

APA:

Pribisalić, Luka (2022). Justification of taxation with flat-rate income tax on real estate renting for tourist purposes in the Republic of Croatia. Lexonomica, volume 14, issue 1, str. 73-96. URN:NBN:SI:DOC-Z38R5WQU from http://www.dlib.si

MLA:

Pribisalić, Luka. "Justification of taxation with flat-rate income tax on real estate renting for tourist purposes in the Republic of Croatia." Lexonomica volume 14. issue 1 (2022) str. 73-96.
<http://www.dlib.si/?URN=URN:NBN:SI:DOC-Z38R5WQU>