COMPARATIVE ANALYSIS OF THE TAX SYSTEMS OF THE REPUBLIC OF CROATIA AND THE REPUBLIC OF HUNGARY – SPECIFICATIONS, SIMILARITIES AND DIFFERENCES

Porezi su najvažniji prihodi države. Prema tome, najveći dio državnih ili javnih prihoda prikuplja se u vidu poreza. Porezi se mogu definirati kao obvezna novčana davanja državi od strane fizičkih i pravnih osoba, a njima se najvećim dijelom financiraju javni rashodi. Iz mnoštva različitih vrsta poreza, poput poreza na dobit, poreza na dodanu vrijednost, poreza na dohodak itd. oblikovan je porezni sustav određene države. Unutar ovog diplomskog rada naglasak je stavljen na analizu poreznih sustava Republike Hrvatske i Republike Mađarske, s tim da je analiza izvršena na temelju najvažnijih poreznih oblika unutar jednog poreznog sustava.Taxes are the most important state revenue. Thus, most of the state or public revenues are collected in the form of taxes. Taxes can be defined as compulsory monetary donations to state by physical and legal persons, and are largely financed by public expenditures. From a variety of different types of taxes, such as profit tax, value added tax, income tax, etc., a certain country's tax system is formed. Within this graduate work, emphasis will be placed on the analysis of the tax systems of the Republic of Croatia and the Republic of Hungary, with the analysis being carried out of the most important tax forms within one tax system