Tax system and value added tax in Republic Croatia after accession to the European Union

Porezni sustav je sastavni dio svake države i ukupnost poreza koji funkcioniraju u određenoj zemlji.U sklađen je s europskim načelima i usporediv s poreznim sustavima članica EU, a utem-eljen na skupu izravnih i neizravnih propisa. Na porezni sustav utjecale su promjene nastale u socioekonomskom i političkom životu u ranim devedesetima. Zasniva se na važnim načelima i dvije su osnovne skupine ciljeva a to su: fiskalni i nefiskalni ciljevi. Porez na dodanu vrijednost je jedan oblik poreza na promet. Pod porezom na promet podrazumijeva se oporezivanje prometa proizvoda i obavljanja usluga uz naknadu. Porez na promet dijelimo na opći porez te na pojedin-ačne poreze na promet (trošarine ili akcize). Hrvatska je nakon pozitivnih iskustava zemalja čla-nica Eu i prije samog ulaska zakonom propisala porez na dodanu vrijednost te ga nakon ulaska u Uniju unaprijedila i uskladila sa zakonima Unije.The tax system is an integral part of each state and thetotality of taxes that work in a particular country. It is aligned with European principles and comparable to EU tax systems, based on a set of direct and indirect regulations. The tax system influeced the changes in social and economic life in the early 1990s. It is based on important principles and the two basic objectives are: fiscal and nonfiscal goals. Value added tax is the same form of sales tax. The sales tax involves the texation of product and to provide services for a fee. Income tax can be divided into general sales tax and the individual sales taxes ( excises duties). Croatia hast just improved legally prescribed value added tax after the positive experience of the entering to the EU Membership ond olso harmonized it with EU law