Corporate tax in the Republic of Croatia and selected countries of the European Union

Porez na dobit je porez što ga trgovačka društva plaćaju na ostvarenu dobit, odnosno na razliku prihoda i rashoda. Taj se porez u drugim zemljama obično naziva porezom na dohodak trgovačkih društava, odnosno pravnih osoba, za razliku od poreza na dohodak koji plaćaju fizičke osobe. Cilj ovog završnog rada je usporedba obračuna poreza na dobit u Republici Hrvatskoj i odabranim zemljama Europske Unije. Naglasak rada je na definiranju i objašnjavanju osnovnih obilježja hrvatskog poreznog sustava, odnosno poreza na dobit te njegova usporedba sa sustavom poreza na dobit u Njemačkoj, Francuskoj i Sloveniji. Navedene države smatrane su kao pogodne za komparaciju radi svojeg utjecaja na Europsku Uniju, same veličine te, izuzev Republike Hrvatske, zajedničke valute, eura. Uz teorijski okvir poreznih sustava, rad uspoređuje sekundarne podatke korištenjem relevantne literature.Corporation income tax is a tax imposed on the net income of the company, more precisely, on the difference between income and expense. This tax in other countries is usually referred to as corporate income tax, i.e legal entities, as opposed to income tax paid by natural person. The aim of this final work is a comparative analysis of the corporative income tax of the Republic of Croatia and the selected countries of the European Union. The emphasis is on defining and explaining the basic features of the Croatian tax system, i.e corporative income tax and its comparison with the corporative income tax system in Germany, France and Slovenia. These states were considered to be suitable for comparison due to their influence on the European Union, their size and, with the exception of the Republic of Croatia, the common currency, euro. With the elaboration of the theoretical framework of tax systems, this paper compares secondary data aggregated from the sources of a relevant literature