Financial legal aspects of corporate tax with special emphasis on the Republic of Croatia and Bosnia and Herzegovina

S razlogom se kaže da „ne postoji država bez poreza niti porez bez države.“ Razlog tomu ogleda se u važnosti poreza budući da oni predstavljaju najvažnije prihode gotovo svake države. Države prikupljaju poreze od fizičkih i pravnih osoba odnosno od građana, a koriste ih u razne svrhe: primjerice za financiranje javnih rashoda u školstvu, zdravstvu i sl. Porez na dobit jedna je od vrsta poreza u Republici Hrvatskoj i Bosni i Hercegovini. Njime se oporezuju specifične organizacije, primjerice trgovačka društva u Republici Hrvatskoj odnosno gospodarska društva u Bosni i Hercegovini, a utvrđuje ga se na temelju gospodarske djelatnosti tih organizacija odnosno društava. Cilj svih tih organizacija je ostvariti što veću dobit uz što manje troškove poslovanja i što manje plaćenog poreza.It is said with reason that „there is no state without tax or tax without a state.“ This is because of the importance of taxes because they represent the most important income of virtually every state. States collect taxes from natural and legal persons, ie from citizens, and use them for various purposes: for example, financing public expenditures in education, healthcare etc. Corporate tax is one of the taxes in the Republic of Croatia and Bosnia and Herzegovina. Tax-payers are specific organizations, such as companies in the Republic of Croatia or economic societies in Bosnia and Herzegovina, and corporate tax is established on the basis of the economic activity of these organizations or companies. The goal of all these organizations is to make the most of the profit with as little business expenses as possible and the least paid taxes