TAX EVASION IN REPUBLIC OF CROATIA

Postoji mnogo oblika javnih prihoda. Kada ti javni prihodi imaju karakteristike poreza postaju najvažniji izvor prihoda svake države. Dužnost svih građana je te poreze plaćati. Kada se ta obveza ne izvršava dolazi do porezne evazije. Porezna evazija je najjednostavnije rečeno izbjegavanje plaćanja poreza. Širok je spektar mogućnosti i načina izbjegavanja poreza, kao što su brojni i razlozi izbjegavanja istog. Obzirom da svako prisilno nametanje bilo čega, pa tako i poreza, za kontra efekt ima upravo smišljanje i provođenje suprotnih mjera, ništa drugačije nije niti s porezima, što u krajnjem slučaju dovodi i do porezne evazije. Bilo da se radi o međunarodnoj ili nacionalnoj razini, porezna evazija dovodi i do stvaranja sive ekonomije, a čiji udio u gospodarstvu nije zanemariv. Ovaj rad se bavi upravo poreznom evazijom i njezinim oblicima, te razlozima zbog kojih do nje dolazi.There are many forms of public revenues. When those those revenues have characteristics of an tax, they become most important income source of every country. Duty of every citizen is to pay those taxes. When they do not fulfill their tax obligations, tax evasion occurs.Tax evasion is, in simple words, term that is used for not paying taxes. There is a wide range of possibilites and ways of tax evasion as there are numerous reasons for it. No matter is it at international or national level, tax evasion contributes in creation of grey economy, whose part in economy is not negligible. Given that any forcible imposition of anything, including taxes, has a counter-effect, which in this case is the design and implementation of countermeasures, it will probably ultimately leads to tax evasion. Subject of this final paper is exactly that, explaining what tax evasion is, forms of tax evasion and why it comes to it