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.