Taxation of small businesses and the impact of taxes on small businesses in the Republic of Croatia

Opće poznata činjenica je da današnje države ne bi mogle funkcionirati bez prihoda koje ostvaruje ubiranjem poreza te porezni sustav ima jedno od najvažnijih funkcija u strukturi svake države, te je od velikog značaja da porezni sustavi budu što kvalitetnije kreirani, što znači da trebaju u osnovi biti jednostavni za primjenu, pravedni kako bi se porezi teret raspodijelio podjednako, te trebaju biti troškovno efikasni, no to nije uvijek tako, te sa rastom broja različitih vrsta poreza jednako tako raste i administracija koja postaje sve kompliciranija, te kao rezultat imamo rast troškova oporezivanja i povećanje poreznog opterećenja za porezne obveznike. Mala poduzeća isto kao i porezni sustav zauzimaju ključno mjesto u svakoj modernoj državi, jer mala poduzeća imaju snagu da povuku gospodarstvo naprijed, s obzirom da zapošljavaju veliki broj ljudi mogu utjecati i na smanjenje problema velike nezaposlenosti koja je u Republici Hrvatskoj veliki problem, iz tog razloga cilj ovog rada je bio utvrditi da li porezni sustav ima stimulirajući ili destimulirajući utjecaj na poslovanje malih poduzetnika.The commonly known fact is that today's states could not function without income earned by tax collection, and the tax system has one of the most important functions in the structure of each country, and it is of great importance that tax systems are as well-structured as possible, which means they need to be fundamentally simple to apply, just to distribute taxes equally, and be cost effective, but this is not always the case, and with the growing number of different types of tax, an increasingly complicated administration is growing and as a result we have a rise in the cost of taxation and increase tax burden for taxpayers. Small businesses as well as the tax system occupy a key place in every modern state, as small businesses have the power to pull the economy forward, as employing a large number of people can also influence the reduction of the big unemployment problem that is a major problem in Croatia, for this reason the aim of this graduate paper was to determine whether the tax system has a stimulating or disincentive impact on the business of small entrepreneurs