TAXATION OF INCOME FROM EMPLOYMENT

Porez na dohodak je relativno novi porezni oblik, no bez obzira na to danas predstavlja jedan od najznačajnijih poreznih oblika svakog suvremenog poreznog sustava. Njegova važnost očituje se u velikoj financijskoj izdašnosti, ali i u njegovoj upotrebi kao elastičnog i vrlo djelotvornog instrumenta ekonomske i fiskalne politike. Porez na dohodak razvio se u Engleskoj krajem 18. stoljeća, te se javlja u vrijeme rastuće industrijalizacije kada sve više ljudi ostvaruje dohodak. Obveznici poreza na dohodak su fizičke osobe koje ostvaruju dohodak dok se prihod od poreza na dohodak dijeli između općina, gradova i županija. Porez na dohodak od nesamostalnog rada jedan je od pet izvora poreza na dohodak u Republici Hrvatskoj i čini većinu prihoda poreza na dohodak čime je njegov značaj za državne prihode velik.Income tax is a relatively new tax form, but today it is one of the most significant tax forms of any modern tax system. Its importance is manifested in its great financial abundance, but also in its use as an elastic and highly effective instrument of economic and fiscal policy.. Income tax had evolved in England at the end of the 18th century, and occurs during the time of growing industrialization when more and more people are earning income. Income taxpayers are persons who generate income, while income from tax is shared between municipalities, towns and country regions. Income tax from employment is one out of five sources of income tax in the Republic of Croatia and makes up most of the income tax revenue, thus its significance for state revenues is very important