Income taxation in the Republic of Croatia and in the region countries

Postojanje poreznog sustava od velike je važnosti u svim gospodarskim sustavima. Porezni sustavi kao takvi putem svojih mehanizama (poreza) prikupljaju potrebna financijska sredstva za financiranje javnih rashoda. Porezni sustavi suvremenih država danas rabe velik broj poreznih oblika, što se razlikuje od države do države. Hrvatski porezni sustav sastoji se od državnih, županijskih, gradskih ili općinskih poreza, zatim zajedničkih poreza te poreza i naknada na dobitke i privređivanje od igara na sreću. Porez na dohodak smatra se najosobnijim porezom, što proizlazi iz činjenice da obuhvaća oporezivanje fizičkih osoba te oporezuje dohodak koji ostvaruje fizička osoba. Kako bi se prilagodio sposobnosti plaćanja poreznih obveznika, primjenjuju se progresivne stope i različiti razredi oporezivanja i olakšica. Na taj se način omogućuje što pravednije oporezivanje. Budući da on obuhvaća najveći broj poreznih obveznika, pripada mu i najveći udio u ukupnim poreznim prihodima. Porez na dohodak ulazi u kategoriju zajedničkih poreza, što znači da dijelom pripada državnom proračunu, a dijelom proračunu županija i gradova/općina ili samo dijelu gradova/općina. Porez na dohodak u hrvatski porezni sustav uveden je 1994. godine, a od 1. siječnja 2017. godine primjenjuju se novi porezni propisi kod oporezivanja dohotka te obračuna plaće. Ukinute su stare porezne stope (12 %, 25 %, 40 %) te su uvedene nove u iznosima od 24 % i 36 %. Osnovni osobni odbitak povećan je sa 2.600,00 kn na 3.800,00 kn te su donesene i druge izmjene koje idu u prilog poreznim obveznicima.The existence of a tax system is of crucial importance in all economic systems. Tax systems as such collect the necessary financial resources through their mechanisms (taxes) to finance public expenditures. Modern state tax systems now use a large number of tax forms that vary from country to country. The Croatian tax system consists of state, county, city or municipal taxes, common taxes and taxes and compensations on gambling winnings and gained profit from games of chance. Income tax is considered to be the most taxable tax, which comes from the fact that it covers the taxation of natural persons and taxes on income realized by a natural person. That is why progressive rates, different taxation and relief rates are being applied in order to adapt the ability of taxpayers to pay. In this way, it allows the taxation to be as fair as possible. Since it embraces the largest number of taxpayers, it has the largest share in total tax revenues. Income tax falls into the category of common tax, which means that it partly belongs to the state budget and partly to the county and city/municipality budget or only some cities/municipalities. Income tax in the Croatian tax system was introduced in 1994 and from January 1, 2017, new tax regulations on income taxation and salaries accounting are applied. The old tax rates were abolished (12%, 25%, 40%) and new ones 24% and 36% were introduced. The basic personal deducation was increased from HRK 2,600.00 to HRK 3,800.00 and other changes were made which are in favour of taxpayers