Property Tax in the EU and Its Implications for Croatia

Analizom podataka zemalja Europske unije (EU) koje imaju porez na nekretnine u primarnom obliku koji obuhvaća stambene i poslovne nekretnine utvrdit će se model za definiranje poreza na nekretnine u Hrvatskoj. Takav porez i njegovo uvođenje mora imati ugrađenu socijalnu komponentu, gdje treba definirati gabarite unutar kojih će takav porez biti primijenjen, odnosno u kojem rasponu vrijednosti i kvadraturi. Koji model treba odabrati i na koji način ne stvoriti preveliki porezni pritisak, no ipak prikupiti prihode od poreza pitanje je na koje treba dati odgovor istraživanje stanja poreza na nekretnine unutar EU-a i kreiranje prijedloga za uvođenje istog u hrvatski porezni sustav.The model for defining property tax in Croatia shall be determined by analysing data from EU countries having property tax in its primary form. This form includes housing and business property. Such tax and its introduction must include the social component, i.e. the range of its application should be defined (according to the value of homes and their size). What model to choose, but still to gather tax income without creating excessive tax pressure is the question that should be answered by a research on property tax within the EU and by creating proposals for introduction of this tax in the Croatian tax system