OPOREZIVANJE NEKRETNINA U REPUBLICI HRVATSKOJ

• Main Author: Kovač, Nikolina
• Format: Article in Journal/Newspaper
• Language: Croatian
• Published: Faculty of Law Osijek, University J. J. Strossmayer in Osijek 2018
• Subjects: oporezivanje; nekretnine; europske zemlje; Republika Hrvatska; taxation; real estate; European countries; Republic of Croatia; sami
• Online Access: https://hrcak.srce.hr/207657; https://hrcak.srce.hr/file/305084

Porezi su danas jedan od najvažnijih i najizdašnijih prihoda države, ali i nižih razina vlasti. Također, suvremene države uvode, odnosno primjenjuju sve više poreza, a kada govorimo o imovinskim porezima uglavnom pomislimo na njegov najčešći oblik, a to je porez na nekretnine (iako je sam pojam mnogo širi). Sami porezni sustavi razlikuju se od zemlje do zemlje, ali ipak možemo uočiti da određeni porezni oblici imaju istaknutu ulogu u svim modernim poreznim sustavima. Među njima su i već spomenuti imovinski porezi, a u takvom smjeru ide i Republika Hrvatska. Kako je sama tema oporezivanja nekretnina, a potaknuta izmjenama zakona, ali i novim najavljenim reformama trenutačno vrlo aktualna, u ovom radu usredotočit ću se upravo na stanje u Republici Hrvatskoj te isto tako što nam novi prijedlozi mogu donijeti. Kako imovinski porezi nisu predmet harmonizacije članica EU-a, prikazat ću i kako je navedena tematika regulirana u nekim europskim zemljama. Taxes are today one of the most important and most profitable revenues of both the state and lower levels of government. Modern states are introducing more and more taxes every day, and when we talk about property taxes, we usually think of its most common form – the real estate tax, although the term itself is much wider. Tax systems vary from country to country, but we can still notice that certain tax forms have a prominent role in all modern tax systems. The aforementioned property taxes are among them, and the Republic of Croatia also follows that path. Since real estate taxation, prompted by the amendments to the law and recently announced reforms, is currently a topical issue, this paper will focus on the situation in the Republic of Croatia and what these new proposals might bring. Since property taxes are not the subject of EU harmonisation, we will also present how this issue is regulated in some European countries.