Implementation and enforcement of real estate tax laws in the Republic of Croatia

Po Zakonu predmet oporezivanja je promet nekretnina, odnosno svako stjecanje vlasništva nekretnine u Republici Hrvatskoj i to kupoprodajom, zamjenom, nasljeđivanjem, darovanjem, i drugim načinom, iznimno ne smatra se stjecanje nekretnina na koje se plaća porez na dodanu vrijednost. Porez na promet nekretnina jedan je od mnogobrojnih poreza unutar Republike Hrvatske, te se kroz godine uvelike promijenio. Od uvjeta za porezno oslobođenje, do izmjene same porezne stope od početnih 5%, na 4%, do sadašnjih 3%. Najpopularnija zakonom propisana mjera je bila oslobođenje od plaćanja poreza na promet nekretnina za kupnju prve nekretnine kojom građanin rješava vlastito stambeno pitanje, koje je ukinuto 01.01.2017.godine. Kroz ovaj završni rad približiti ću sam postupak primjene Zakona o porezu na promet nekretnina. U prvom dijelu razrađuje se djelokrug porezne uprave, te se nastavlja sa konkretnim Zakonom o porezu na promet nekretnina. Utvrđuje se tko je porezni obveznik, koji je postupak prijave poreza na promet nekretnina, uvjeti za oslobođenje od plaćanja poreza na promet nekretnina, način naplate ili otpis duga kroz zastaru. Na samom kraju rada usporedila sam odnos Porezne uprave i zemljišnoknjižnih sudova, te Hrvatske i poreza na promet nekretnina u odnosu na druge europske države i primjenu tog poreza. U istraživačkom procesu korištene su komparativna metoda, metoda dedukcije, metoda kauzalnog zaključivanja, metoda analize, metoda apstrakcije i metoda klasifikacije. Cilj ovog rada bio je objasniti problematiku utvrđivanja poreza na promet nekretnina, te postupak za oslobođenje od istog. Objašnjena je razrada odnosno mijenjanje poreza na promet nekretnina kroz godine, donošenjem izmjena Zakona. Zakon o porezu na promet nekretnina koji je na snazi nudi uvelike jednostavniji pristup oporezivanju od dosadašnjih, te traži značajno manje dokumentacije u samom postupku donošenja rješenja. Sigurno je da će se u budućnosti mijenjati sama struktura oporezivanja nekretnina, jer prema dosadašnjim pokazateljima Hrvatska je zemlja čiji građani u većini slučajeva su vlasnici svojih nekretnina, te se u tom slučaju otvaraju nove mogućnosti oporezivanja.According to the Law, the subject of taxation is the sale of real estate, ie any acquisition of ownership of real estate in the Republic of Croatia, and by buying, exchanging, inheriting, donating, and otherwise, the acquisition of real estate for which value added tax is payable is not considered as an exception. Real estate tax is one of the many taxes within the Republic of Croatia, and has changed greatly over the years. From tax exemption conditions, to changing the tax rate itself from the initial 5%, to 4%, to the current 3%. The most popular statutory measure was the exemption from real estate sales tax for the purchase of the first real estate used by a citizen to resolve his or her own housing problem, which was abolished on 01.01.2017. Through this final paper, I will approximate the very process of applying the Real Estate Tax Act. The first part elaborates the scope of the tax administration and continues with the specific Law on Real Estate Tax. It is determined who the taxpayer is, which is the procedure for filing real estate sales tax, the conditions for exemption from payment of real estate sales tax, the method of collection or debt relief through the statute of limitations. At the very end of the paper, I compared the relationship between the Tax Administration and Land Registry Courts, and Croatia and the real estate sales tax with respect to other European countries and the application of this tax. The comparative method, the deduction method, the causal inference method, the analysis method, the abstraction method and the classification method were used in the research process. The aim of this paper was to explain the problem of determining the real estate sales tax and the procedure for exempting it. The elaboration or change of the real estate sales tax through the years was enacted by passing amendments to the Act. The real estate tax law in force offers a much simpler approach to taxation than before and requires significantly less documentation in the decision-making process itself. It is certain that the structure of real estate taxation will change in the future, because according to the indicators so far, Croatia is a country whose citizens are in most cases the owners of their real estate, in which case new taxation opportunities are opened