Taxation of Games of Chance in the Republic of Croatia

Kroz rad se analizira oporezivanje igara na sreću u Republici Hrvatskoj. U prvom dijelu određuje se pojam igara na sreću te se prikazuje povijesni razvoj igara na sreću, kako u svijetu, tako i u Hrvatskoj. Također, u prvom dijelu se prikazuje utjecaj igara na sreću na pojedinca i društvo i njihova pojavnost među mladima u RH. Drugi dio posvećen je poreznom sustavu, određivanju pojma poreza, klasifikaciji poreza, osnovnim karakteristikama poreznog sustava u RH i suvremenom poimanju obveze plaćanja poreza. Treći dio obrađuje oporezivanje igara na sreću u RH kroz analizu poreza na dobitke od igara na sreću, sustav, vrste i uvjete priređivanja igara na sreću, naknade od priređivanja igara na sreću, raspodjelu prihoda od igara na sreću i pojam odgovornog priređivanja igara na sreću.In the thesis the topic of taxation of games of chance is analyzed. In the first part the term „games of chance“ is defined as well as its historical development in Croatia, as well as the whole world. Additionally, the first part deals with the influence that games of chance have over an individual and a society as well as its practice among young people in Croatia. The second part is dedicated to the taxation system, the definition of taxes, the classification of taxes, the basic characteristics of the tax system in Croatia and the modern understanding of the obligation to pay taxes. The third pard deals with the taxation of games of chance in Croatia through an analysis of the taxes on profits from games of chance, the system, types and prerequisites of organizing games of chance, the distribution of profits from games of chance and the term responsible organization of games of chance