THE DEVELOPMENT AND CHANGES OF THE CROATIAN REPUBLIC'S TAX SYSTEM OF INDEPENDENCE

Danas se suvremenu državu može nazvati poreznom državom zbog toga što porezi čine veliki dio prihoda države. Javlja se niz pitanja i problema vezanih uz različite aspekte oporezivanja uslijed povećanja broja poreznih oblika, povećanja poreznog opterećenja, proširenja opsega poreznih obveznika, visokog udjela poreza u bruto domaćem proizvodu, uloge poreza u prikupljanju javnih prihoda i financiranju javnih rashoda, itd. Republika Hrvatska svoj je porezni sustav formirala 1990. godine nakon osamostaljenja. Budući da je bila aktivna u ratu i trošila velika financijska sredstva za financiranje obrane, tada je bila specifična tranzicijska zemlja i slijedom toga i njezin potpuno novi porezni sustav bio je specifičan. U ovom diplomskom radu definirani su porezi i razvoj poreza općenito, načela oporezivanja te se obrađuje ostala teorijska podloga, a drugi se dio rada odnosi na razvoj i promjene poreznog sustava RH od 1990. godine do danas te njihov značaj u javnim financijama države. Prvotni sustav oporezivanja osmislili su strani stručnjaci, na čelu s profesorom Roseom, koji nije bio idealan te ga se može nazvati eksperimentom, a iz tog se razloga on u nekoliko etapa mijenjao. U ovom se radu analiziraju pojedine etape, te se međusobno uspoređuju kako bi se uvidio smjer razvoja, kao i udio poreza u ukupnim javnim prihodima i BDP-u Republike Hrvatske.Today, the modern state can be called a tax country because taxes make up a large part of the country's income. A number of issues and problems related to different aspects of taxation have arisen as a result of the increase in the number of tax forms, the increase in tax burden, the extension of the taxpayer's scope, the high share of gross domestic product tax, the role of public revenue collection and financing of public expenditures, etc. The Republic of Croatia formed its own tax system in 1990 after its independence. Since it was active in the war and spent great financial resources for defense funding, it was a specific transitional country and, consequently, its brand new tax system was specific. In this graduate work, taxation and tax development in general, taxation principles and other theoretical backgrounds are defined and the second part of the paper deals with the development and changes of the Croatian tax system since 1990 and their significance in public finances of the state. The first taxation system was devised by foreign experts, led by Professor Rose, who was not ideal and could be called an experiment, and for that reason he changed in several stages. This paper analyzes individual phases, and compares each other in order to understand the direction of development, as well as the share of taxes in total public revenues and GDP in Republic of Croatia