Naslov
New Real Estate Tax in Croatia

Autori
Žunić Kovačević, Nataša ; Bogovac, Jasna

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Real Property Taxes and Property Markets in CEE Countries and Central Asia

Urednik/ci
Radvan, Michal ; Franzsen, Riël ; McCluskey, William J. ; Plimmer, Frances

Izdavač
Institute for Local Self-Government Maribor

Grad
Maribor

Godina
2021

Raspon stranica
375-402

ISBN
978-961-7124-04-0

Ključne riječi
Croatia • property tax • immovable property tax • valuation • tax reform

Sažetak
The taxation of real estate in Croatia has very little impact on the amount of tax revenues at the local budget level, nor for the overall tax system, either. However, it has significant potential to become an important source of financing for local government units. Problems in local governments financing, and the public finances at central level have led to a discussion about possible changes regarding the taxation of real estate. Therefore, the introduction of some kind of general real estate tax has been announced as a step forward in the building a coherent tax system. At present, there is only one tax that is in the group of real estate taxes – partial type: tax on holiday houses, introduced in 2003. This is a local and an optional tax. By 2007, there were taxes on uncultivated agricultural land, unused land and unused commercial real estate, which, by the decision of the Constitutional Court, were declared unconstitutional. Nevertheless, the importance of real estate taxes in the context of the equality and equity is well recognised, so it is not enough to examine this type of taxation solely in the context of its efficiency and revenue sufficiency. The achieved market maturity and built institutional and legal support should be recognised as prerequisites for the inevitable evolution of the current system of real estate taxation. The real estate tax was introduced as part of a comprehensive national tax reform, with one year vacatio legis so it is expected to come into force from 2018. However, recent legislative amendments deleted the real estate tax provisions for political reasons. This confirms that Croatian real estate taxation is not following the path of other modern tax regimes.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA