TAXSATION OF INCOME FROM EMPLOYMENT IN REPUBLIC OF CROATIA

Uz porez na promet, porez na dohodak jedan je od najznačajnijih poreznih oblika. Cilj ovog rada je prikazati način oporezivanja poreza na dohodak od nesamostalnog rada u Republici Hrvatskoj. U radu je prikazan povijesni razvoj poreza na dohodak i njegovih različitih oblika, način oporezivanja dohotka, porezne stope u primjeni i zakonska regulativa kao baza navedenog dohotka. Objašnjeno je i koji su dohodci oporezivi, koje su se izmjene u oporezivanju dohotka dogodile u Hrvatskoj, te koji su financijski učinci poreza na dohodak. Porez na dohodak uz porez na promet najizdašniji je porezni oblik u svim poreznim sustavima. Za razliku od zemalja članica Europske unije gdje se porez na dohodak ubraja u jedan od najizdašnijih poreznih oblika, u Hrvatskoj tome nije tako. Financijska uloga poreza na dohodak relativno je skromna, jer je udio PDV-a i trošarina u ukupnim poreznim prihodima daleko veći od udjela poreza na dohodak. Zaključiti se može da se u Republici Hrvatskoj primjenjuje mješoviti sustav oporezivanja dohotka, iako je dominantno oporezivanje primjenom jedinstvenog poreza na dohodak. Brojnost zakonskih akta koji čine temelj poreza na dohodak, potvrđuje kompleksnost i složenost poreza na dohodak.In addition to the sales tax, personal income tax is one of the most important forms of taxation. The aim of this study is to show the way taxation of income gained from employment is being practiced in Croatia. The paper presents the historical development of the income tax and its various forms, a way of taxing income, tax rates and legislation as the basis of income. It was explained which are taxable incomes, which are the changes in income tax cases in Croatia, and which are the financial effect of income tax. Personal income tax with a sales tax is the most abundant form of taxation in all tax systems. Unlike the EU Member States, where income tax is one of the highly valuable tax forms, this is not the case in Croatia. The financial role of income tax in Croatia is relatively modest, as the share of VAT and excise duties in total tax revenue is much higher than the share of income tax. It can be concluded that Croatia is practicing mixed system of income taxation, although the dominant application of a uniform taxation of income tax is present. The number of legal acts that form the basis of the income tax confirms the complexity of the income tax