CHANGES IN TAXABLE TAX RATES

Porez na dohodak neposredni je porez čija je izdašnost 14 % poreznih prihoda konsolidirane opće države. Segment neposrednih poreza kojim su obuhvaćene fizičke osobe kao porezni obveznici jest porez na dohodak. Porez na dohodak pojavni oblik je instrumenata unutarnje privredne intervencije s obilježjima neposrednog oporezivanja jer je porezni obveznik tj. osoba koja ga je dužna na propisani način obračunati i platiti državi ujedno i osoba koja ga izravno plaća iz svoje ekonomske snage bez mogućnosti legalne porezne evazije. Porezni obveznik stvarno trpi tu poreznu incidenciju izravno plaćajući porez kao neposredni porezni dužnik prema državi.Income tax is a direct tax, whose yield is 14% of the consolidated general government tax revenue. The segment of direct taxes involving natural persons as taxpayers is income tax. Income tax forms an instinct of internal economic intervention with features of direct taxation because the taxpayer, ie the person who is obliged to calculate and pay the state in the prescribed manner, is also the person who directly pays it from his economic power without the possibility of legal tax evasion. The taxpayer really is liable to the tax incidence directly by paying the tax as the direct tax debtor towards the state