Real Property Taxation in the Republic of Srpska
Abstract:In tax matters, looking through the prism of taxati- on sources, three names are usually used for groups of taxes: property taxes, consumption taxes and income taxes. Property taxation exists and has existed in various forms in almost all tax systems. Nowadays, property taxation implies real property taxation, although the term “property” itself is much broader, because more sources can be considered as falling under pro- perty taxation, including taxation of movable property and in- come resulting from real and movable property. The generally accepted name is real property taxation, which is also the case in the Republic of Srpska, although legally speaking, taxation of real rights in immovable property and transfer of real rights in immovable property would be more precise, depending on whether the object of taxation is solely the possession or use of real property or the object of taxation is the transfer of real rights from one person to another for or without considera- tion. In most countries, real property taxation involves a high degree of coordination between central and local authorities, and speaking from the point of view of the criterion of revenue distribution in most countries, income from real property taxa- tion belongs to the group of local taxes, meaning that, in some countries, they are referred to as “local taxes”.
Key words: Republic of Srpska, taxes, real property, income of natural persons.
Rezime:U poreskoj materiji, posmatrajući kroz prizmu izvora oporezivanja, uobičajeno je da se koriste nazivi za tri grupe poreza: porezi na imovinu, porezi na potrošnju i porezi na dohodak. Oporezivanje imovine postoji i postojalo je u različitim oblicima u skoro svim poreskim siste- mima. Danas se pod oporezivanjem imovine u poreskoj materji podrazumijeva oporezivanje nekretnina, iako je sam pojam „imovine“ mnogo širi, jer se pod oporezivanjem imovine može posmatrati više izvora, uključujući, oporezivanje pokretne imovine i prihoda koje daje nepo- kretna i pokreta imovina ako to . Opšte prihvaćen naziv je oporezivanje nepokretnosti, što je slučaj i u Republici Srpskoj, iako bi pravnički bilo preciznije –oporezivanje stvarnih prava na ne- pokretnoj imovini i prenos stvarnih prava na nepokretnoj imovini, u zavisnosti da li je predmet oporezivanja samo posjedovanje odnosno korištenje nepokretnosti ili je predmet oporezivanja prenos stvarnih prava sa jednog lica na drugo sa naknadom ili bez naknade. U većini zemalja, oporezivanje nepokretnosti povezuje se sa visokim stepenom koordinacije centralnih i lokalnih organa vlasti, a prema kritrijumu rapodjele prihoda u većini zemalja prihodi od oporezivanja nepokretnosti spadaju u grupu lokalnih poreza, pa se u nekim zemljama i određuju pod nazivom „lokalni porezi“.
Ključne riječi:Republika Srpska, porezi, nepokretnosti,dohodak fizičičkih lica.