| Abstract | Porezi su oblik javnog davanja koji nameće država ili jedinice samouprave na lokalnoj i regionalnoj razini, a karakterizira ih prinudnost, izvedenost, nepovratnost, derivativnost, redestiniranost te ubiranje radi javnog interesa. Porezni sustav čini ukupnost svih poreznih oblika na području jedne države, a da bi porezni sustav bio učinkovit, treba biti transparentan, pravedan, neutralan, izdašan, jednostavan i stabilan. Porezni sustav Republike Hrvatske je pluralan, što znači da ga karakterizira više poreznih oblika, a zasnivan je na podjeli poreza na državne, županijske, gradske/općinske i zajedničke poreze te poreze i naknade na igre na sreću. Posebno područje istraživanja je porez na promet nekretninama koji u hrvatskom zakonodavstvu nije određen općim zakonom o porezu na nekretnine, već se pojavljuje kao dio oporezivanja prometa nekretnina. Podaci dobiveni u empirijskom dijelu rada ukazuju na porast broja kupoprodajnih transakcija određenih vrsta nekretnina u Republici Hrvatskoj u 2022. godini pa bi stoga izrada konceptualnog okvira o uvođenju općeg poreza na nekretnine, kroz integraciju trenutnih zakonskih odredbi o oporezivanju nekretnina, trebala biti predmetom budućih istraživanja. |
| Abstract (english) | Taxes are a form of public charges imposed by the state or self-government units at the local and regional level, and are characterized by coercion, derivation, irreversibility, derivation, profit shifting and collection for public interest. A tax system is the totality of all forms of taxation in the territory of one country, and in order for a tax system to be effective, it should be transparent, fair, neutral, generous, simple and stable. The tax system of the Republic of Croatia is plural, which means that it is characterized by several tax forms is based on the division of taxes into state, county, city/municipal and joint taxes, as well as taxes and fees on games of chance. A special area of research is real estate transaction tax, which is in Croatian legislation not defined by the general real estate tax law but appears as part of real estate transaction taxation. The data obtained in the empirical part of the thesis indicate an increase in the number of purchase and sale transactions of certain types of real estate in the Republic of Croatia in 2022, so the development of a conceptual framework for the introduction of a general real estate tax, through the integration of current legal provisions on real estate taxation, should be the subject of future research. |
