THE IMPACT OF THE TAX SYSTEM ON ENTREPRENEURSHIP IN THE REPUBLIC OF CROATIA

Jedan od bitnih faktora koji utječu na opću poduzetničku klimu u nekoj zemlji su razvijenost poduzetničke infrastrukture te porezni sustav. Kvalitetna poduzetnička infrastruktura kao i niska razina fiskalnog te parafiskalnog opterećenja od stane države, poduzetnicima omogućuje lakše preživljavanje na slobodnom tržištu, ali i pospješuje razvoj samog poslovanja. Na taj način se pospješuje otvaranje novih tvrtki i obrta, što u konačnici donosi višestruke koristi za pojedince, ali i državu i njene građane u konačnici. Cilj ovoga rada je prikazati isprepletenost i međuovisnost poduzetničke infrastrukture sa poreznim sustavom svake države, u ovom slučaju Republike Hrvatske, na konketnom primjeru tvrtke Primark d.o.o. te s podacima dobivenim intervjuiranjem pet hrvatskih poduzetnika i obrtnika.One of the essential factors affecting the overall entrepreneurial climate in a country is the development of entrepreneurial infrastructure and a tax system. The quality of the business infrastructure as well as the low level of fiscal and parafiscal charges on the part of the state makes it easier for entrepreneurs to survive in the free market, but also to facilitate the development of the business itself. This promotes the creation of new firms and crafts, which ultimately brings multiple benefits to individuals, but also the state and its citizens ultimately. The aim of this work is to demonstrate the intertwined and interdependent entrepreneurial infrastructure with the tax system of each State, in this case the Republic of Croatia, on the case of Primark d.o.o., and with the interview data of five Croatian entrepreneurs and craftsmen