POSITION OF LOCAL GOVERNMENT IN THE TAXATION SYSTEM OF THE REPUBLIC OF CROATIA

Republika Hrvatska (dalje u tekstu RH) je unitarna država koja je administrativno podijeljena na općine, gradove i županije, što čini ukupno 555 jedinica lokalne samouprave i to 428 općina, 127 gradova te 20 županija kao jedinica područne (regionalne) samouprave i Grad Zagreb kao glavni grad Republike Hrvatske, koji ima poseban status grada i županije) što čini ukupno 576 jedinica lokalne i područne (regionalne) samouprave. Za podmirenje rashoda nastalih pružanjem usluga od strane državne administracije uvode se porezi koji su jedni od najčešćih oblika prihoda države. Nakon osamostaljenja, uvođenja demokratskih promjena te prelaska na tržišnu ekonomiju, porezni sustav RH doživio je više izmjena uvjetovanih kreiranjem novih javnih politika, fiskalne i porezne ali i pristupanjem raznim asocijacijama te sklapanjem sporazuma. U kontekstu tematizirane problematike jedna od brojnih sistematizacija poreza značajna je jer je kriterij razlikovanja pojedinih poreznih oblika u pripadnosti prihoda. Tako je moguće razlikovati šest vrsta poreza koje čine porezni sustav RH: 1. državne poreze, 2. županijske poreze, 3. gradske ili općinske poreze, 4. zajedničke poreze, 5. poreze na dobitke od igara na sreću i naknade na priređivanje igara na sreću i 6. naknade za priređivanje nagradnih igara. U ovom radu detaljno su analizirani lokalni porezi kao i porez na dohodak koji ulazi u kategoriju zajedničkih poreza, s obzirom na konačnu raspodjelu prihoda koji se ostvaruju njegovim ubiranjem, de facto predstavlja lokalni porez.Republic of Croatia is a unitary state which is administratively divided into municipalities, cities and counties. Local self-government makes up for 555 units of self-government, with 428 of those being counties and 127 cities. Regional self-government makes up for further 20 units and the city of Zagreb as the capital of the Republic of Croatia has a special states as both a city and a county. In total the number of local and regional self-government units is therefore 576. In order to pay for the expenses created by the services of the state administration, the government levies taxes which are one of the most usual sources of income for the state. After gaining independence, introducing democratic changes and switching to a market economy, the tax system of the Republic of Croatia has undergone several changes as a result of new public policies in fiscal and tax domain, but also of Croatia joining various international associations and entering into international agreements. In the context of this topic, one of numerous categorizations of taxes is important because the criterion of differentiating individual taxes is which entity benefits from the tax. In accordance with this, six types of taxes which make up the tax system of the Republic of Croatia can be distinguished: 1. State taxes, 2. County taxes, 3. City or municipality taxes, 4. Common taxes, 5. Taxes on income from games of chance and contributions for organizing games of chance, 6. Contributions for organizing games of chance. This thesis analyses in detail the local taxes and income tax, which is in the category of common taxes, but with regard to distribution of funds from its levying, it is de facto a local tax