Tax pear and tax compliance costs

Oporezivanje porezom na dohodak i porezom na dobit ima bitnu ulogu kod fizičkih i pravnih osoba. Fizičke osobe oporezuju se uglavnom porezom na dohodak, dok se pravne osobe oporezuju porezom na dobit. Prema analizama možemo zaključiti da oporezivanjem fizičkih osoba (građana) postoje razlike kod oporezivanja samca i poreznog obveznika sa obitelji. Zaključujemo da je kod poreznog obveznika sa obitelji porezna osnovica umanjena ako postoje uzdržavani članovi, potpore i poticaji. Uz navedeno zaključujemo da rastom dohotka porezno opterećenje raste što ukazuje da su stope poreza na dohodak progresivne. Kod obrtnika zaključujemo da se on oporezuje porezom na dohodak, odnosno razlika je u tome što obrtnici ostvaruju dohodak od samostalne djelatnosti. S druge strane, za pravne osobe (trgovačka društva) zaključujemo da rastom dobiti porezno opterećenje raste, te postoje poticaji i potpore koje umanjuju poreznu obvezu. Kao konačan rezultat ovog rada možemo utvrditi da je u Republici Hrvatskoj značajnije oporezivanje dobiti u odnosu na dohodak, odnosno ako promatramo oporezivanje EU tada dolazimo do zaključka da je značajnije oporezivanje dohotka od dobiti.Taxation on personal income tax and corporate income tax has an important role for physical persons and legal entities. Physical persons are common subjects to personal income tax, while legal entities are taxed with corporate income tax. Looking at the taxation analysis of physical persons (citizen) we can find differences between taxation of single taxpayer and taxpayer with family. We can conclude that taxpayer with family has lower tax rate if he/she has dependents, state aid and encouragements. Also, we can conclude that with growth of income, tax burden also grows which shows that tax rates are progressive. With artisans we can conclude that they are taxed by personal income tax and they exercise income from self-employment. On the other hand, for legal entities (companies) we can conclude that with growth of income, tax burden also grows and they have state aids and encouragements which serve as reduction of their tax burden. As final result of this paper, we can come to a conclusion that in Republic of Croatia taxation of corporate income tax has bigger meaning than personal income tax, or if we look at taxation of EU then we can conclude that taxation of personal income tax is more important than corporate income tax