SHOULD REAL ESTATE PURCHASE BE TAXED IN CROATIA? - CITIZENS’ ATTITUDE

Porez na promet nekretnina u širokoj je međunarodnoj primjeni, iako je to jedan od imovinskih poreza s većim distorzivnim učinkom od većine ostalih imovinskih poreza. Stoga je glavni cilj ovog istraživanja ispitati stavove stanovništva Republike Hrvatske o ovom porezu, dok ostali ciljevi obuhvaćaju utjecaj relevantnih demografskih i ekonomskih varijabli na ovaj stav. Podaci su se prikupljali telefonskom anketom na području cijele Hrvatske. Obrađeni su ordinalnom logističkom regresijom te procjenom graničnog učinka svake varijable. Medijan i mod odgovora iznose 3 (neutralan odgovor s obzirom na raspon odgovora 1 - 5), što znači da stanovništvo nema izražen stav niti protiv niti u korist ovog oporezivanja. Utvrđeno je da ga odobravaju osobe koje žive u urbanom području i one koji imaju viši stupanj obrazovanja. Negativan stav iskazali su ispitanici ženskog spola, oni koji štede u banci, a utvrđen je i regionalni utjecaj (stanovništvo koje živi u južnim dijelovima Hrvatske ima negativniji stav o ovom oporezivanju).Real estate transfer tax is broadly applied around the world, although it is a tax with the higher distortive effect than most other property taxes. That is why the main research goal of this research is to establish the attitude of the Croatian citizens toward this taxation, while other goals encompass the influence of the relevant demographic and economic variables. Data are gathered at the entire Croatian territory using the phone survey. The methodology encompasses ordered logistic regression and assessment of marginal effect of each variable. Median and mode of the answers are 3 (neutral answer taking into onsideration the 1-5 answer range), meaning that the citizens do not have a pronounced attitude either in favour or against this taxation. It is established that the real estate transfer taxation is supported by urban inhabitants and those with a higher education level. Negative attitude is expressed by women and persons that have their savings in banks; there is also some regional influence established (those inhabitants living in the southern parts of Croatia have more negative attitude towards such taxation