Property Tax in the EU and Its Implications for Croatia

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