| Abstract | Imovinski porezi jedna su od vrsta poreza kojima se prikupljaju prihodi za podmirenje javnih potreba. Uz oporezivanje prinosa, tj. dobiti i dohotka te oporezivanje prometa, oporezivanje imovine jedan je od tri osnovna principa na kojima se temelje moderni porezni sustavi. Povijest ubiranja imovinskih poreza vrlo je stara, a imovinski su porezi smatrani čak i najstarijim poreznim oblikom. Kroz vrijeme, ovi su se porezi razvijali pa se tako u poreznim sustavima suvremenih država može pronaći veći broj pojedinačnih oblika poreza na imovinu. U Republici Hrvatskoj od imovinskih su poreza u primjeni porez na promet nekretnina, porez na cestovna motorna vozila, porez na plovila, porez na kuće za odmor te porez na nasljedstva i darove. Porez na promet nekretnina i porez na kuće za odmor prihodi su jedinica lokalne samouprave, dok su ostali porezi prihodi jedinica regionalne samouprave. Sustav imovinskih poreza u Hrvatskoj je uglavnom utemeljen na načelu gospodarske snage. Kod imovinskih poreza općenito je problematična opravdanost njihova ubiranja te u teoriji postoje različiti argumenti kojima se to opravdava ili negira. Iako sa stajališta središnje države imovinski porezi imaju simboličan fiskalni značaj, za jedinice lokalne i regionalne samouprave u Republici Hrvatskoj imaju relativno visok fiskalni značaj. |
| Abstract (english) | Property taxes are one type of tax used to collect revenue to meet public needs. Along with taxing returns, i.e., profits and income, and taxing transactions, property taxation is one of the three basic principles on which modern tax systems are based. The history of collecting property taxes is very old, and property taxes are even considered the oldest form of taxation. Over time, these taxes have evolved, and thus in the tax systems of modern states, a larger number of individual forms of property taxes can be found. In the Republic of Croatia, property taxes include the real estate transfer tax, tax on road motor vehicles, tax on vessels, tax on vacation homes, and tax on inheritances and gifts. Tax on real estate transactions and tax on vacation homes are revenues of local self-government units, while other taxes are revenues of regional self-government units. The property tax system in Croatia is mainly based on the principle of economic strength. The property tax system in Croatia is mostly based on the principle of economic strength. Generally, the justification for collecting property taxes is problematic, and in theory, there are different arguments to either justify or deny it. Although from the perspective of the central government, property taxes have symbolic fiscal significance, they have relatively high fiscal significance for local and regional government units in the Republic of Croatia. |
