Repository Faculty of Law University of Zagreb
Not a member yet
6040 research outputs found
Sort by
Financing and social benefits of small sports: the case of fencing
No full textU ovom diplomskom radu analizira se financiranje i društvena korist sporta s naglaskom na medijski manje popraćene sportove. Rad na početku obrađuje sport kao globalni fenomen, analizirajući njegovu povijest, oblike i vrste u kojima se pojavljuje te njegove društvene i ekonomske učinke. Analizirana je i struktura financiranja sporta u Republici Hrvatskoj, a s posebnim naglaskom na strukturu pravnih osoba i javne izvore financijskih sredstava sukladno novom Zakonu o sportu koji daje novi pravni okvir za sve sportske dionike.
Posebna pažnja je usmjerena na manje sportove u kontekstu analize financiranja sportskih klubova, a kao primjer je uzet Mačevalački savez Zagreba kroz koji je provedena analiza prihoda i rashoda, izazovi s kojima se savez susreće. Rezultati analize naglašavaju potrebu strateškog upravljanja kao i potrebu širenja izvora financiranja kroz vlastita sredstva i privatni sektor.
Rad doprinosi razumijevanju sustava financiranja sporta u Republici Hrvatskoj iz javnih izvora, a kojima se financira najveći broj pravnih osoba u sustavu sporta.This work analyzes the financing and social benefits of sports, with a focus on sports that receive less media coverage. It begins by examining sports as a global phenomenon, analyzing their history, forms, and types, as well as their social and economic impacts. The structure of sports financing in the Republic of Croatia is also analyzed, with particular emphasis on the structure of legal entities and public sources of financial support in accordance with the new Sports Act, which provides a fresh legal framework for all sports stakeholders.
Special attention is given to lesser-known sports in the context of analyzing the financing of sports clubs, with the Zagreb Fencing Federation taken as an example. The analysis includes its revenue and expenses, as well as the challenges faced by the federation. The results highlight the need for strategic management and the necessity of diversifying funding sources through self-generated revenues and private sector involvement.
This thesis contributes to the understanding of the sports financing system in the Republic of Croatia, particularly from public sources, which fund the majority of legal entities within the sports system
Avoidance of debtor's legal acts
No full textCilj ovog rada jest pružiti sistematičan i analitički prikaz instituta pobijanja pravnih radnji dužnika u hrvatskom pravu, s naglaskom na pobijanje pravnih radnji stečajnog dužnika i analizu posebnih osnova za pobijanje pravnih radnji stečajnog dužnika. Logička struktura ovog instituta nalaže da je potrebno krenuti od opće analize istog u okviru obveznog prava, pa onda prijeći na specifičnosti pobijanja pravnih radnji dužnika u stečaju. Kako se radi o dvije varijante istog instituta, u oba je konteksta potrebno utvrditi: da se radi o pravnoj radnji dužnika, da je tom radnjom oštećen vjerovnik, da je radnja vremenski bliska trenutku pobijanja te prisutnost određenih subjektivnih ili objektivnih okolnosti kod dužnika i treće osobe u vrijeme poduzimanja radnje. Zakon o obveznim odnosima regulira actio Paulianu u normalnim uvjetima trgovačkog i građanskog obveznog prava uz razlikovanje pobijanja naplatnih i besplatnih radnji dužnika. Nakon otvaranja stečajnog postupka, pravne radnje koje je dužnik poduzeo prije stečaja mogu se pobijati u okviru odredaba Stečajnog zakona. Posebne osnove za pobijanje radnji stečajnog dužnika uključuju: kongruentno i inkongruentno pokriće, izravno oštećenje, namjerno oštećenje, pravne radnje bez ili uz neznatnu naknadu, zajam kojim se nadomješta kapital i tajno društvo. Za detaljniju analizu posebnih osnova actio Pauliane u stečaju potrebno je razmotriti elemente mnogih grana prava poput građanskog prava, parničnog prava, izvanparničnog prava, prava društava, trgovačkog prava, stečajnog prava i dr.The purpose of this paper is to provide a systematic and analytical overview of the legal concept of challenging debtor’s legal actions in Croatian law, with an emphasis on challenging the legal actions of a bankruptcy debtor and an analysis of the specific grounds for challenging the legal actions of a bankruptcy debtor. The logical structure of this institute requires an initial general analysis within the framework of the law of obligations, followed by an examination of the specifics pertaining to challenging the legal actions of a debtor in bankruptcy. Since this pertains to two variations of the same institute, in both contexts it is necessary to establish that the action is a legal action of the debtor, that the creditor has been harmed by such action, that the action is temporally close to the moment of challenge, and the presence of certain subjective or objective circumstances concerning the debtor and a third party at the time the action was undertaken. The Obligations Act regulates the actio Pauliana under normal conditions of commercial and civil obligatory law, distinguishing between the challenge of chargeable and non-chargeable actions of the debtor. Following the initiation of bankruptcy proceedings, legal actions undertaken by the debtor prior to the bankruptcy can be challenged within the legal framework of the Bankruptcy Act. Specific grounds for challenging the actions of a bankruptcy debtor include congruent and incongruent coverage, direct harm, intentional harm, legal actions with no or insignificant compensation, loans that substitute capital, and secret companies. For a more detailed analysis of the specific grounds of actio Pauliana in bankruptcy, it is necessary to consider elements from various branches of law, such as civil law, civil procedure, non-litigious procedure, corporate law, commercial law, bankruptcy law, and others
Legal Regulation of Crypto-Assets Markets in the European Union
No full textRazvoj Bitcoina kao prve kriptovalute, a potom i drugih kriptovaluta, kao i drugih oblika kriptoimovine te njihov sve veći utjecaj na tržištu nametnuo je pitanje regulacije tržišta kriptoimovine. Europska unija izrazila je namjeru jedinstvenog reguliranja ove materije te je u tu svrhu usvojena Uredba o tržištima kriptoimovine (MiCA). U ovom radu predstavljeni su bitni dijelovi navedene Uredbe i analizirane su najznačajnije odredbe. Na kraju su razmotrene njezine prednosti i nedostaci, kao i potencijalan utjecaj na tržište kriptoimovine. Da bi se lakše razumjela suština Uredbe, na početku rada navedene su osnovne činjenice o kriptoimovini i određenim vrstama kriptoimovine, s posebnim obzirom na Bitcoin i blockchain kao tehnologiju na kojoj počiva.The development of Bitcoin as the first cryptocurrency and afterwards other cryptocurrencies as well as other forms of crypto-assets and their increasing influence on the market has imposed the question of the regulation of the crypto-assets market. The European Union has expressed its intention of unified regulation of this matter and for that purpose the Markets in Crypto-Assets Regulation (MiCA) has been adopted. In this thesis substantial parts of the Regulation are presented and the most significant provisions are analyzed. Finally, its benefits and shortcomings are considered as well as the potential impact on the crypto-assets market. In order to make it easier to understand the essence of the Regulation, at the beginning of the thesis basic facts about crypto-assets and certain types of crypto-assets are stated, with special regard to Bitcoin and blockchain as the underlying technology
Models of Help and Care for the Homeless
No full textBeskućništvo je multidimenzionalan rastući problem koji predstavlja izazov za cijelo društvo. Kako bi bolje razumjeli problem beskućništva važno je odrediti populaciju beskućnika te razumjeti rizične faktore i zaštitne čimbenike koji utječu na to hoće li neka osoba doći u stanje beskućništva. Borba protiv beskućništva zahtijeva sveobuhvatan pristup koji uključuje različite modele pomoći i skrbi. Različite zemlje su neprestano razvijale i usavršavale politike, programe i intervencije u borbi protiv beskućništva kako bi u toj borbi bile čim uspješnije. Tradicionalni modeli borbe protiv beskućništva koji se temelje na osiguravanju skloništa, obroka i osnovnih potrepština pružaju hitnu pomoć i privremena rješenja te često ne rješavaju korijenske uzroke niti nude dugoročna rješenja. Socijalne inovacije u borbi protiv beskućništva obuhvaćaju nove pristupe i metode prevencije, pružanja podrške beskućnicima i stvaranje održivih rješenja. Ove inovacije uključuju suradnju između različitih sektora (vlasti, nevladine organizacije, privatni sektor) i često su usmjerene na poboljšanje životnih uvjeta, smanjenje socijalne isključenosti i pružanje dugoročnih rješenja. U Republici Hrvatskoj na nacionalnoj razini ne postoji strategija borbe protiv ovog problema te iako se opseg prava beskućnika kroz 30 godina povećavao, najveću ulogu u zbrinjavanju beskućnika i dalje imaju organizacije civilnog društva i ključna mreža u ovom području, Hrvatska mreža za beskućnike.Homelessness is a multidimensional growing problem that represents a challenge for the whole society. For better understanding the problem of homelessness, it is important to determine the homeless population and to understand the risk factors and protective factors that affect whether a person will become homeless. The fight against homelessness requires a comprehensive approach that includes different models of assistance and care. Different countries have developed and refined policies, programs and interventions in the fight against homelessness in order to be as successful as possible. Traditional models of fighting against homelessness are based on providing shelter, meals and necessities. They provide instant and temporary solutions and often do not address the root causes nor do they offer long-term solutions. Social innovations in the fight against homelessness include new approaches and methods of prevention, providing support to the homeless and creating sustainable solutions. These innovations include cooperation between different sectors (governments, non-governmental organizations, private sector) and are often are focused on improving living conditions, reducing social exclusion and providing long-term solutions. In the Republic of Croatia, there is no strategy to fight this problem at the national level, and although the social rights of the homeless has increased over the past 30 years, civil society organizations and the Croatian Network for the Homeless still play the biggest role in care for homeless
Precautionary measures in criminal proceedings
No full textPrimjenom mjera opreza u kaznenom postupku istovremeno se omogućuje neometano vođenje postupka i očuvanje temeljnih prava i sloboda osoba protiv kojih se vodi prethodni ili kazneni postupak. Svojom bogatom jurisprudencijom Europski sud za ljudska prava daje poseban doprinos razvoju mjera opreza kao institutu kaznenog procesnog prava. U čl. 98. st. 2. Zakona o kaznenom postupku taksativno je određeno jedanaest mjera opreza koje se sukladno načelu razmjernosti, moraju odrediti kada se svrha istražnog zatvora može ostvariti primjenom jedne ili više mjera opreza. Za određivanje mjera opreza nužno je kumulativno postojanje osnovane sumnje i nekog od istražnozatvorskih razloga iz čl. 123. ZKP-a. Nadležnost za određivanje mjera opreza u hrvatskom je zakonodavstvu podijeljena između državnog odvjetnika i suda. Prije podizanja optužnice o mjerama opreza odlučuje državni odvjetnik, osim kada sudac istrage odlučuje o istražnom zatvoru, a nakon podizanja optužnice, sve do trenutka pravomoćnosti odnosno izvršnosti presude ili do samog upućivanja na izdržavanje kazne zatvora, o mjerama opreza odlučuje sud. Mjere opreza mogu trajati sve dok za to postoji potreba. Kršenje mjera opreza sankcionira se primjenom istražnog zatvora ukoliko još nisu istekli najdulji rokovi trajanja istražnog zatvora, a ako su navedeni rokovi istekli kršenje mjera opreza predstavlja kazneno djelo. Postupak i način primjene mjera opreza dodatno su uređeni Pravilnikom o načinu izvršavanja mjera opreza. Kao tijelo nadležno za izvršavanje gotovo svih mjera opreza određena je policija. Iako se elektronički nadzor u Hrvatskoj trenutno ne primjenjuje pri izvršavanju mjera opreza, uskoro bi mogao unaprijediti njihovu primjenu.The application of precautionary measures in criminal proceedings simultaneously enables the uninterrupted conduct of the proceedings and the preservation of the fundamental rights and freedoms of persons against whom preliminary or criminal proceedings are being conducted. With its rich jurisprudence, the European Court of Human Rights makes a special contribution to the development of precautionary measures as an institute of criminal procedural law. Article 98, paragraph 2 of the Criminal Procedure Act specifies eleven precautionary measures that, in accordance with the principle of proportionality, must be applied when the purpose of pre-trial detention can be achieved by applying one or more precautionary measures. The cumulative existence of reasonable suspicion and one of the reasons for pre-trial detention from Article 123 of the CPA is necessary for the application of precautionary measures. In Croatian legislation, the jurisdiction for the application of precautionary measures is divided between the state attorney and the court. Before the indictment is filed, the state attorney decides on precautionary measures, except when the investigating judge decides on pre-trial detention, and after the indictment is filed, until the moment the judgement becomes final or enforceable or until the referral to serve the prison sentence, the court decides on precautionary measures. Precautionary measures may last as long as necessary. Violation of precautionary measures is sanctioned by the application of pretrial detention if the maximum deadline of pretrial detention have not yet expired, and if the aforementioned deadlines have expired, violation of precautionary measures constitutes a criminal offense. The procedure and method of application of precautionary measures are additionally regulated by the Ordinance on the execution of precautionary measures. The police is determinated as the body competent for the implementation of almost all precautionary measures. Although electronic monitoring is not currently applied in the implementation of precautionary measures in Croatia, it could soon improve their execution
Development of the social assistance system in Croatia with special emphasis on the minimum guaranteed allowance
No full textSažetak:
Sustav socijalne skrbi u Hrvatskoj dio je sustava socijalne sigurnosti čija je uloga javnim mjerama osigurati zaštitu građana od socijalnih rizika. Razvoj sustava na današnjem području Republike Hrvatske započinje nakon Drugog svjetskog rata uslijed povećane potrebe saniranja ratnih posljedica. Za vrijeme Federativne Socijalističke Republike Jugoslavije osnivaju se tijela za obavljanje poslova iz djelokruga socijalne skrbi te se uspostavljaju prvi oblici socijalne pomoći za najranjivije skupine. Kroz povijest su se mijenjali uvjeti ostvarivanja socijalne pomoći, visina osnovice i naziv. Posljednja izmjena termina nastupila je 2014. godine kada se počinje upotrebljavati izraz zajamčena minimalna naknada. Diplomski rad donosi evaluaciju zajamčene minimalne naknade, njene primjerenosti i učinkovitosti u ublažavanju posljedica siromaštva te analizu strukture korisnika s ciljem boljeg razumijevanja temeljnog oblika opće socijalne pomoći u Hrvatskoj. Obrađuju se koncepti ovisnosti o socijalnoj pomoći te se argumentira potreba uvođenja “workfare“ programa. Analiza strukture korisnika zajamčene minimalne naknade pokazuje da se većinom radi o radno sposobnim korisnicima koji naknadu primaju duže od dvije godine. U skladu s time, nužno je poduzeti mjere za aktivaciju korisnika zajamčene minimalne naknade uz cjelovitu reformu sustava socijalne skrbi koja će sanirati višegodišnje probleme i osigurati djelotvorne naknade i usluge.The Croatian social assistance system is a part of a social security system aimed at protecting citizens from social risks through public measures. The development of the system on today’s territory of the Republic of Croatia begins after World War II, due to an increased need of sanctioning the consequences of war. During the Federal Socialist Republic of Yugoslavia, various bodies were established for carrying out social welfare work, as well as the establishment of the first forms of social assistance for the most vulnerable groups. Throughout history, there have been various conditions of social assistance, including the name and basis height. The most recent term modification was in 2014., when the term ‘guaranteed minimum compensation’ was introduced. The thesis provides an evaluation of the guaranteed minimum compensation, of its appropriateness and efficiency, when it comes to the mitigation of poverty consequences and analysis of the user structure, all with the goal of a better understanding of the fundamental form of general social assistance in Croatia. The concepts of social assistance dependency are being processed, together with the need to introduce a so-called workfare program. According to an analysis of the structure of beneficiaries of the guaranteed compensation, there are mostly work-able users who tend to receive compensation for more than two years. Therefore, it is necessary to provide measures for the activation of the guaranteed minimum compensation users, including a complete reform of the social assistance system that will be able to address ongoing challenges, as well as ensure some effective compensations and services
Comparison of the Hague Convention of 4 May 1971 on the Law Applicable to Traffic Accidents and Regulation (EC) No 864/2007 of the European Parliament and of the Council of 11 July 2007 on the law applicable to non-contractual obligations ("Rome II")
No full textRazvoj cestovnog prometa kao transportne grane i rastuća globalizacija doveli su do potrebe donošenja Haške konvencije iz 1971. o mjerodavnom pravu za prometne nezgode na cestama. Ona je donesena u okviru Haške konferencije za međunarodno privatno pravo i sadrži kolizijska pravila o izvanugovornoj odgovornosti za štetu koja proizlazi iz prometne nezgode s elementom inozemnosti. Ovaj rad analizira odredbe Konvencije, pojedina sporna pitanja u njezinoj primjeni te ju uspoređuje s Uredbom Rim II.The development of road transport as a transport branch and growing globalization led to the need of adopting the Hague convention of 1971 on the law applicable to traffic accidents. It was adopted within the Hague Conference on Private International Law and contains conflict of law rules on non-contractual liability for damage arising from a traffic accident with foreign element. This paper analyzes the provisions of the Convention, some controversial issues regarding its application and compares it with the Rome II Regulation
Traditio as a Mode of Acquiring Ownership in Roman Law with Reference to Contemporary Croatian Law
No full textOvaj rad analizira institut traditio kao način stjecanja vlasništva u rimskom pravu i njegov utjecaj na suvremeno hrvatsko pravo. Traditio je predstavljala derivativni način prijenosa vlasništva koji se temeljio na predaji posjeda i valjanom pravnom temelju (iusta causa traditionis). Posebna se pažnja u radu posvećuje pojedinačno pravnim pretpostavkama traditio, uključujući vlasništvo tradenta, prijenos posjeda, volju stranaka za prijenos prava (animus dominii transferendi et acquirendi) i pravnu osnovu prijenosa. Detaljnije se analiziraju izvori i interpretacije iusta causa traditionis kroz prizmu zahtjeva za postojanjem objektivne ili subjektivne kauze, pri čemu objektivna ili kauzalna teorija zahtijeva objektivno pravno valjan temelj prijenosa vlasništva, dok subjektivna teorija priznaje prijenos i u slučaju uvjerenja stranaka da kauza postoji, iako ona u stvarnosti može biti nevaljana. Rad također obrađuje ulogu actio Publiciana u zaštiti bonitarnog vlasništva stečenog putem traditio te uspoređuje rimsko pravo s modernim hrvatskim zakonodavstvom, koje je zadržalo određene principe rimskog prava, ali ih prilagodilo suvremenim društvenim i pravnim potrebama. Kroz analizu pravnih izvora i sudske prakse, rad pruža cjelovit pregled razvoja ovog instituta i njegovog značaja u pravnoj tradiciji.This graduate thesis analyzes the institute of traditio as a means of acquiring ownership in Roman law and its influence on contemporary Croatian law. Traditio represented a derivative method of ownership transfer based on the delivery of possession and a valid legal basis (iusta causa traditionis). Special attention in the thesis is dedicated to the individual legal prerequisites of traditio, including the ownership of the transferor, the transfer of possession, the parties’ intention to transfer ownership (animus dominii transferendi et acquirendi), and the legal basis for the transfer. The sources and interpretations of iusta causa traditionis are analyzed in greater detail through the lens of the requirements for the existence of an objective or subjective cause, whereby the objective or causal theory requires an objectively valid legal basis for the transfer of ownership, while the subjective theory recognizes the transfer even in cases where the parties believe a valid cause exists, even if it is actually invalid. The thesis also examines the role of actio Publiciana in protecting bonitary ownership acquired through traditio and compares Roman law with modern Croatian legislation, which has retained certain principles of Roman law but adapted them to contemporary social and legal needs. Through the analysis of legal sources and case law, the paper provides a comprehensive overview of the development of this institute and its significance in legal tradition
Community Service in Misdemeanor Law with Focus on Enforcement
No full textU ovom radu pobliže će se prikazati rad za opće dobro u prekršajnom pravu. Prije svega, razmotrit će se pojam alternativnih sankcija, pošto rad za opće dobro i jest jedna od alternativa. U prekršajnom postupku izriče se za novčanu kaznu koja niti prisilnim putem nije naplaćena u roku od dvije godine od izricanja iste. Prikazat će se također povijesni razvoj rada za opće dobro, od njegovih početaka u SAD-u i Engleskoj, do daljnjeg razvoja u europskim zemljama, te uvođenje u hrvatsko zakonodavstvo. U hrvatsko zakonodavstvo, rad za opće dobro, uveden je Kaznenim zakonom iz 1997., te će i jedan dio biti posvećen radu za opće dobro u kaznenom pravu.
Posebna pažnja posvećena je izvršavanju rada za opće dobro u prekršajnom pravu: nadležnost za izvršavanje, mjesto i troškovi izvršavanja, upućivanje na rad, raspoređivanje i uvjeti rada, odgoda i prekid izvršavanja te obavještavanje o izvršavanju rada za opće dobro. Ovdje valja spomenuti, da je rad za opće dobro u prekršajnom pravu, u punom smislu zaživio tek 2013. godine, kada su se ispunile sve pretpostavke za njegovo izvršenje.
Rad sadrži i primjer izvršavanja rada za opće dobro u humanitarnoj organizaciji, te statistiku u odrađivanju istog, u vremenskom periodu od 2020.-2024. godine. Pored navedenog, istaknuta je statistika izricanja novčane kazne počiniteljima prekršaja na području Republike Hrvatske od 2020.-2023. godine.In this paper, the practice of community service in misdemeanor law will be closely examined. First of all, the concept of alternative sanctions will be considered, as community service is indeed one of the alternatives. In the misdemeanor procedure, it is imposed for a monetary fine that has not been collected by coercive means within two years from the imposition of the same. The historical development of community service will also be presented, from its beginnings in the USA and England, to its further development in European countries, and its introduction into Croatian legislation. In Croatian legislation, community service was introduced by the Criminal Code of 1997, and a part of it will be dedicated to community service in criminal law as well.
Special attention is given to the execution of community service in misdemeanor law: the jurisdiction for execution, place and costs of execution, referral to work, allocation and working conditions, postponement and interruption of execution, and notification of the execution of community service. It should be noted here that community service in misdemeanor law fully came to life in 2013, when all the prerequisites for its execution were fulfilled.
The paper also includes an example of the execution of community service in a humanitarian organization, as well as statistics on its implementation, in the time period from 2020 to 2024. In addition, statistics on the imposition of monetary fines on misdemeanor offenders in the Republic of Croatia from 2020 to 2023 are highlighted
Real estate tax
No full textPodručje imovinskog poreza uključuje poreze na pokretnu i nepokretnu imovinu. Jedna od nepokretnih imovina su nekretnine, odnosno stvari kojima je položaj nepromjenjiv. Pod nekretninama se podrazumijevaju stanovi, kuće, kao i građevinska zemljišta. Prilikom stjecanja nekretnine, porezni obveznik (ukoliko nije porezno oslobođen obveze) dužan je platiti porez na promet nekretnine.
Ovaj rad predstavit će zakonski okvir za porez na promet nekretninama u Republici Hrvatskoj. Pregledom izmjena Zakona o porezu na promet nekretnina od 1990. godine do danas, pružit će se pogled na izmjene zakona. Nadalje, rad sadrži i analizu stanja poreza na promet nekretnina u susjednim zemljama: zemljama Europske Unije (Italija, Slovenija, Mađarska), te zemljama van Europske Unije (Bosna i Hercegovina, Srbija, Crna Gora). U analizi fokus je stavljen na broj stanovnika, bruto domaći proizvod (BDP), poreznu osnovicu, poreznu stopu, udio ukupnog prometa nekretnina u BDP-u, te udio poreza u BDP-u. Na kraju, rad će se na temelju analize osvrnuti i na ekonomsku te sociološku sliku stanovništva Republike Hrvatske, s ciljem donošenja zaključka o utjecaju oporezivanja na stjecanje nekretnina za mlade osobe.
Glavna motivacija teme rada leži u razmatranju poreznih promjena oko generalnog oporezivanja nekretnina u Republici Hrvatskoj u posljednih nekoliko mjeseci, te rad nastoji odgovoriti na pitanja koliki utjecaj porez na promet nekretnina doista ima na Republiku Hrvatsku i susjedne zemlje, te koji je utjecaj ukoliko se isti ukine za mlade osobe i obitelji.The area of property tax includes taxes on movable and immovable property. One of the types of immovable property is real estate, which refers to things whose position is fixed. Real estate includes apartments, houses, and building land. When acquiring real estate, the taxpayer (unless exempt from tax obligations) is required to pay the property transfer tax.
This study will present the legal framework for property transfer tax in the Republic of Croatia. By reviewing the changes in the Property Transfer Tax Act from 1990 to the present, the paper will provide an overview of the legal amendments. Furthermore, the paper includes an analysis of the state of property transfer tax in neighboring countries: European Union countries (Italy, Slovenia, Hungary), and non-EU countries (Bosnia and Herzegovina, Serbia, Montenegro). The analysis focuses on population size, gross domestic product (GDP), tax base, tax rate, the share of total real estate transactions in GDP, and the share of tax in GDP. Finally, based on the analysis, the paper will reflect on the economic and sociological picture of the population of the Republic of Croatia, aiming to conclude the impact of taxation on real estate acquisition for young people.
The main motivation behind this topic lies in considering the recent tax changes regarding the general taxation of real estate in the Republic of Croatia in the last few months. The paper seeks to answer questions about the actual impact of property transfer tax on the Republic of Croatia and neighboring countries, and what the effect would be if this tax were abolished for young people and families