LOCAL TAX SYSTEM

Porezni sustav Republike Hrvatske suvremen je sustav, usklađen sa smjernicama Europske unije i sličan poreznim sustavima država članica. Porezne oblike u poreznom sustavu mogli bismo podijeliti prema kriteriju pokazatelja ekonomske snage koja se oporezuje kod poreznog obveznika. U radu se prezentiraju lokalni porezi koji se odnose na financiranje jedinica lokalne i područne (regionalne) samouprave. Za razliku od poreza koji u cijelosti pripadaju državnom proračunu, primjerice porez na dodanu vrijednost, lokalni porezi, odnosno porezi jedinica lokalne samoupave pripadaju općinama i gradovima, a porezi regionalne samouprave županijama. Rad je organiziran u nekoliko zasebnih, međusobno povezanih cjelina. Nakon uvoda, slijedi sažetak u kojem je opisan hrvatski porezni sustav kao i reforma hrvatskog poreznog sustava koja se primjenjuje od 1. siječnja 2017. godine s izmjenama i dopunama pojedinih zakona. U Zakonu o lokalnim porezima došlo je do izmjena. U trećem poglavlju prikazani su i analiziraju se porezi jedinica područne (regionalne) samouprave i porezi jedinica lokalne samouprave. Financiranje jedinica područne (regionalne) samouprave i lokalne samouprave analiziraju se u četvrtom poglavlju. U petom poglavlju daje se prikaz ostvarenih prihoda nastalih temeljem naplata u skladu sa županijskim te gradskim/općinskim porezima.The Croatian tax system is aligned with EU directives and in compliance to the tax systems of member states. The tax forms in the tax system could be divided according to the criteria of the economic power indicator that is taxed by the taxpayer. This final paper provides an overview of local taxes related to the financing of local and regional self-government units. Unlike taxes that constitute contributions in the state budget, such as value added tax, local taxes or local government taxes belong to municipalities and cities while taxes of regional self-governments to counties. Local taxes are taxes that belong to units of local and regional self-government. Regional self-government units are counties. Work is organized into several separate, interrelated chapters. Following the introduction, it provides a summary describing the Croatian tax system as well as its reform that has been applied since January 1st, 2017 with amendments to certain laws. The Law on Local Taxes has been changed. The third chapter provides an analysis of taxes of regional and local self-government units. The fourth chapter analyzes the system of financing regional and local self-government units. The final, fifth chapter, provides an overview of revenue generated based on collection according to county and city / municipal taxes