Analysis of tax evasion in Croatia according to different tax forms

U radu se analizira problematika porezne evazije u Republici Hrvatskoj kroz evaziju poreza na dodanu vrijednost, poreza na dohodak i poreza na dobit. Rad je podijeljen na pet poglavlja bez uvodnog djela, gdje se objašnjava cilj ovog rada. U prvom dijelu rada objašnjava se pojam i svrha poreza te se pobliže objašnjava porezni sustav Republike Hrvatske. U drugom poglavlju naglasak je na poreznoj evaziji, njezinim uzrocima i posljedicama te se opisuje u kojim oblicima se pojavljuje. U sljedećem poglavlju je obrađena problematika porezne evazije u Republici Hrvatskoj gdje je naglasak stavljen na evaziju poreza na dodanu vrijednost, poreza na dobit i poreza na dohodak kroz primjere za svaki pojedini oblik. U petom poglavlju su prikazane mjere kojima porezne vlasti nastoje smanjiti i spriječiti poreznu evaziju u Republici Hrvatskoj i kako nastoje podići razinu svijesti poreznih obveznika o važnosti plaćanja poreza ali i naglasiti koje sve negativne učinke uzrokuje ne plaćanje poreza. Uz mjere koje se poduzimaju u Republici Hrvatskoj obrađene su i mjere koje se poduzimaju u Europskoj uniji kako bi se postigla što bolja međusobna suradnja između poreznih vlasti zemalja članica s ciljem sprečavanja i smanjenja porezne evazije na globalnoj razini. U završnom poglavlju izneseni su zaključci o poreznoj evaziji u Republici Hrvatskoj te o poduzetim mjerama.This paper analyzes the problem of tax evasion in Croatia through the evasion of value added tax, personal income tax and corporate income tax. The paper is divided into five chapters without first chapter, which explains the purpose of this paper. The first part explains the concept and purpose of taxes and explains the Croatian tax system. In the second chapter the focus is on the tax evasion, its causes and consequences and it describes the forms in which it appears. The next chapter deals with the problems of tax evasion in Croatia, where the emphasis is placed on the evasion of value added tax, corporate income tax and personal income tax through examples for each format. The fifth chapter presents the measures with which the tax authorities are trying to reduce and prevent tax evasion in Croatia and they are trying to raise the consciousness of taxpayers about the importance of paying taxes but also to point out all the negative effects caused by not paying taxes. In addition to the measures taken in the Republic of Croatia are discussed and the measures taken in the European Union in order to achieve better co-operation between the tax authorities of the Member States to prevent and reduce tax evasion on a global level. The final chapter presents the conclusions of tax evasion in the Republic of Croatia and the measures taken