Taxation of income

Porez na dohodak je jedan od najznačajnijih poreznih oblika u Republici Hrvatskoj jer ga karakterizira velika financijska izdašnost te je djelotvoran instrument socijalne i ekonomske politike zemlje. Glavni nedostaci ovog poreznog oblika jesu kompliciranost jer se mora voditi računa o osobnim karakteristikama svakog poreznog obveznika što ujedno znači i zadiranje u intimu osobe. U hrvatskom poreznom sustavu, porez na dohodak se dijeli na nekoliko glavnih skupina, a to su: dohodak od nesamostalnog rada (plaće i mirovine), dohodak od samostalnog rada, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja i drugi dohodak. Za svaki od ovih dohodaka propisane su različite porezne stope, oslobođenja i olakšice. Posljednja izmjena Zakona o porezu na dohodak dovela je do niza promjena. Glavni ciljevi reforme bili su smanjiti porezno opterećenje (pronaći veći broj poreznih obveznika kako bi se smanjilo opterećenje postaje velik izazov zbog demografskih problema zemlje), dati prednost oporezivanju potrošnje u odnosu na oporezivanje dohotka te postići pravednost u oporezivanju.U radu je analizirano porezno opterećenje dohotka u Republici Hrvatskoj u odnosu na ostale zemlje Europske unije.Income tax is one of the most important tax forms in the Republic of Croatia because it is characterized by a high financial strength and is an effective instrument of social and economic policy of the country. The main disadvantages of this tax form are complicated because the personal characteristics of each taxpayer must be taken into account, which also means the intimidation of a person. In the Croatian tax system, income tax is divided into several main groups, namely: income from employment (salaries and pensions), income from self-employment, income from property and property rights, income from capital, insurance income and others income. For each of these incomes, different tax rates, exemptions and reductions are prescribed. The last amendment to the Income Tax Act has led to a number of changes. The main objectives of the reform were to reduce the tax burden (to find a larger number of taxpayers in order to reduce the burden of a major challenge because of the country's demographic problems), to give priority to taxing income-related taxation and to achieve fairness in taxation. This paper analyzes the tax burden on income in the Republic of Croatia compared to other European Union countries