DETERMINING THE CORPORATE TAX LIABILITY IN CROATIA

Porezi su definirani kao prisilna davanja državi bez izravne protuusluge. Upravo zbog toga ljudi ne doživljavaju porez kao nešto pozitivno. Porezi su jedan od najvažnijih i najvećih prihoda svake države. Postoje tri podjele poreza: prema vrsti porezne osnovice, razini državne vlasti i načinu utvrđivanja porezne obveze (izravni i neizravni). Porez na dobit pripada izravnom porezu jer se plaća izravno u proračun, prije trošenja dohotka. Porez na dobit porezni obveznici plaćaju na ostvarenu dobit u poslovnoj godini. Visina porezne obveze ovisi o raznim čimbenicima kao što su brojne olakšice, oslobođenja, porezno priznati i nepriznati rashodi i sl. Za utvrđivanje porezne osnovice polazi se od računovodstvene dobiti/gubitka koja se unosi u Obrazac PD, a zatim se uvećava odnosno umanjuje za određene stavke prema relevantnim zakonskim propisima.Taxes are defined as compulsory payments to the state without direct service in return. Because of that, people do not experience tax as something positive. Taxes are one of the most important and largest revenue of each country. There are three tax divisions: by type of tax base, according to the level of government and according to the method of determining the tax liabilities (direct and indirect). Income tax belongs to direct tax because it is paid directly into the budget, before spending the income. Income tax taxpayers pay on the profit in the business year. The amount of tax liability depends on various factors such as numerous reliefs, exemptions, tax-recognized and unrecognized expenses and etc. For determining the tax base, it starts with the accounting profit / loss that is entered in the PD Form and then increases or decreases for certain items according to relevant legal regulations