Analiza komparacijom poreza na nekretnine u Republici Hrvatskoj s ostalim zemljama članicama Europske unije

professional thesis

• Title (english): Comparative analysis of immovable property tax in the Republic of Croatia with the rest of EU member states
• Author: Nikolina Raguž
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Nika Šimurina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-10-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Porez na nekretnine oblik je imovinskog poreza kojim se oporezuje posjedovanje nekretnina (njihovo korištenje ili vlasništvo nad njima) i prisutan je u gotovo svim zemljama članicama Europske unije. Obveznici poreza na nekretnine vlasnici su (u nekim slučajevima i najmoprimci ili korisnici) nekretnine. Ciljevi rada bili su analizirati značaj poreza na imovinu, analizirati karakteristike poreza na imovinu u Hrvatskoj, analizirati obilježja i način primjene poreza na nekretnine u svim zemljama članicama Europske unije te utvrditi prednosti i nedostatke uvođenja poreza na nekretnine u Republici Hrvatskoj. Iako je prisutan u poreznim sustavima gotovo svih zemalja članica, među članicama Europske unije postoje značajne razlike u pogledu oslanjanja na prihode od poreza na nekretnine. Najveće prihode od poreza na nekretnine ubire Francuska (3% BDP-a), a najniže Malta (koja ne ostvaruje prihode od poreza na nekretnine). Različiti prihodi od poreza na nekretnine posljedica su različitih poreznih modela koje pojedina zemlja primjenjuje (različito formirane porezne osnovice, porezne stope kao i porezna oslobođenja). U radu je napravljena analiza komparacijom poreza na nekretnine u zemljama članicama Europske unije. Komparirani su predmeti oporezivanja, načini utvrđivanja porezne osnovice i poreznih stopa, kao i porezne olakšice i izuzeća po zemljama. Analizom je utvrđeno kako većina zemalja članica Europske unije oporezuje i zemljišta i građevine, više od pola zemalja članica Europske unije poreznu osnovicu temelji na procijenjenoj vrijednosti nekretnina, dok ostale zemlje članice poreznu osnovicu procjenjuju na temelju katastarske vrijednosti nekretnine; neke zemlje imaju poreznu stopu definiranu kao postotak vrijednosti nekretnine, dok druge imaju poreznu stopu utvrđenu kao iznos po m2; porezne olakšice i oslobođenja u većini zemalja članica obuhvaćaju iste subjekte oporezivanja. Unatoč različitom načinu kreiranja poreznih osnovica, u gotovo svim državama članicama Europske unije konačna vrijednost porezne osnovice ne prati tržišne vrijednosti nekretnina jer se procjena vrijednosti temelji na zastarjelim i rijetko ažuriranim podacima.

Abstract (english)

Property tax is a tax paid on property owned or used by an individual or other legal entity and is present in almost all EU member states. Property taxpayers are the owners (in some cases the tenants or users) of the property. The objectives of the paper were to analyse the significance of property tax, its characteristics in Croatia, to analyse the characteristics and application of real property tax in all EU member states and to determine the advantages and disadvantages of introducing property tax as such in the Republic of Croatia. Although a version of property tax is present in the tax systems of almost all member states, there are significant differences among EU members in terms of reliance on property tax revenue. France has the highest property tax revenue (3% of GDP), and Malta (which does not generate property tax revenue) has the lowest. Different property tax revenue is the result of different tax models applied by each country (differently formed tax bases, tax rates as well as tax exemptions). In this paper a comparative analysis of property taxation has been made within European union member states. The objects of taxation, ways of determining the tax base and tax rates, as well as tax reliefs and exemptions by country were compared. The analysis found out that most of EU member states tax both land and buildings, more than half of EU member states base their tax on the estimated value of real estate, while other member states pay a rate based on assessment cadastral values. Some countries have a tax rate defined as a percentage of property value, while others have a tax rate set as tax amount per m2. Most EU member states have similar tax reliefs and exemptions. Despite the different ways of creating tax bases, in almost all EU Member States the value of the tax base does not follow the market value of real estate because the evaluations are based on outdated and rarely updated data.

• Keywords: porez na imovinu; porez na nekretnine; Europska unija; Republika Hrvatska
• Keywords (english): property tax; real estate tax; Republic of Croatia; European union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:470268
• Study programme: Title: Accounting and Taxation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva i poreza (sveučilišni/a specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-10-31 11:12:35