engleski

Smart city/local tax: Specific consumption/sales tax for the post COVID-19 Croatia

Since efforts to introduce a contemporary value- based real estate tax as a local tax in Croatia have failed, the purpose of the paper is to propose an alternative solution to raise local public revenues, based on the smart city literature and the general literature on local public finance, as well as the specific Croatian situation. Special consideration is given to the (post) COVID-19 environment with different regional structure. The paper analyses and compares the concepts of true, good and smart local taxes and presents examples of good practice of smart city taxes. The contemporary trend of increased use of local sales taxes contributing to the stability of local tax revenues is examined and applied to the current specific Croatian local sales tax (on beverages in the hospitality industry). The arguments in favour of this tax are presented and analysed, suggesting an extension of its scope and/or rates.

smart cities ; local taxation ; sales tax ; consumption tax ; Croatia

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