Introduction of a Local Real Estate Tax in Croatia: A Survey of Expert and Public Opinion

  • Helena Blažić University of Rijeka, Faculty of Economics
  • Hrvoje Šimović University of Zagreb, Faculty of Economics
  • Ana Štambuk University of Rijeka, Faculty of Economics
Keywords: real estate tax, expert opinion survey, public opinion survey, Croatia


This paper presents the results of surveys of both expert and public opinion regarding the introduction of a local real estate tax in Croatia. The methodology encompasses descriptive statistics and two models (the PLS-SEM and the binomial probit regression model). Support for the introduction of the real estate tax is stronger among the experts than the general public. However, the experts differ on professional lines, with faculty specialized in economics from departments of finance and accounting generally being against the tax. Both models reveal positive relationships between support for the tax and support for more equitable taxation. Meanwhile, the broader expert model is, besides profession and equity, also negatively influenced by attitudes in favour of lower taxation costs and positively influenced by attitudes in favour of property being an adequate indicator of ability to pay and of the need to tax capital income. The public opinion model is positively influenced by equity and negatively influenced by negative expectations about the abolition of existing real estate user charges and taxes. Work status is also relevant.


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