PROGRESSIVITY OF INCOME TAX FROM LABOUR IN REPUBLIC OF CROATIA

Porez na dohodak je jedan od najvažnijih poreza općenito, kako za državu tako i za pojedince koje taj porez obuhvaća. Osim što je važan za državu zbog veličine prihoda koji iz njega pristižu, važan je i kao pokazatelj njene ekonomske snage, jer ako su veći porezni prihodi, podrazumijeva se da su i plaće veće, uz pretpostavku da se porezna stopa nije promijenila. Daleko najvažniji aspekt tog poreza je u odnosu sa građanima, tj. pojedincima koji su obvezni taj porez plaćati. U ovom radu prikazan je povijesni pregled poreza na dohodak kao i drugih ključnih elemenata bitnih za prihod građana. Naglasak je stavljen i na različite sustave oporezivanja te njihove prednosti i nedostatke, a ponajprije progresivni sustav oporezivanja koji u suštini predstavlja sustav oporezivanja u kojem s rastom porezne osnovice raste i porezna stopa.Income tax is one of the most important taxes in general, both for countiries as for individuals that are comprehended with that tax. Not only for it's income revenue, it's also important for country because it is showing economic strength of certain country, meaning that if it is tax income bigger, it implieas that salaries are bigger, with assumption that tax rates are not changed. The most important aspect of this tax is in relation to citizens or individuals that are covered with this tax. This paper presents a historical overview of income tax as well as other key elements relevant for the income of citizens. Emphasis has also been placed on different taxation systems, their advantages and disadvantages, primarly on progressive tax system in which the tax rate increases as taxable amount increases