INCOME TAXATION IN REPUBLIC OF CROATIA

Ovaj završni rad obrađuje porez na dohodak kao neposredni (izravni) porez u poreznom sustavu Republike Hrvatske. Porez na dohodak porezni je oblik kojim se oporezuje dohodak fizičkih osoba, te se utvrđuje i plaća prema odredbama Zakona o porezu na dohodak. Ima svoje prednosti i nedostatke. U ovom je radu prikazan povijesni pregled oporezivanja dohotka, 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.This final paper analyses the personal income tax as an indirect tax which is part of the tax code of Republic of Croatia. Income tax is a tax form that covers the income of all natural persons and is determined and paid according to the provisions of the Income Tax Act. It has advantages and disadvantages. 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