IMPACT OF TAX REFORM ON BUSINESS OPERATIONS IN THE REPUBLIC OF CROATIA

Za potrebe ovog rada provedeno je istraživanje koje se temelji je na detaljnom pregledu literature, posebice zakona i stručnih članaka, te se dolazi do spoznaje važnosti računovodstvenih pravila i poreznih propisa za poslovanje poduzeća u Republici Hrvatskoj. U radu će se opisati specifičnosti i karakteristike poreznog sustava Republike Hrvatske, koje su se značajne promjene dogodile u sustavu poreza na dodanu vrijednost, poreza na dobit i poreza na dohodak. Također, opisat će se i porezne reforme s aspekta općeg poreznog zakona, fiskalizacije i ostalih poreznih reformi. Fokus je stavljen na reformu poreznog sustava koja traje od 2017. do 2020. godine te će se u konačnici analizirat kakav utjecaj te promjene imaju na poslovanje poduzeća u Republici Hrvatskoj. Ciljevi diplomskog rada su prikazat i opisati: specifičnosti i karakteristike poreznog sustava Republike Hrvatske (RH), značajne promjene u sustavu poreza na dodanu vrijednost (PDV), poreza na dobit i poreza na dohodak, porezne reforme s aspekta općih poreznih zakona, fiskalizacije i ostalih poreznih reformi, kako porezni sustav i porezne reforme utječu na poslovanje poduzeća u RH.In this paper, a research was conducted on a detailed review of the literature, particularly of respective laws and professional articles, and the importance of accounting rules and tax regulations for business operations in the Republic of Croatia. The paper will describe the specifics and characteristics of the tax system of the Republic of Croatia, which significant changes have occurred in the system of value-added tax, profit tax, and income tax. Tax reforms will also be described in the light of the general tax law, fiscalization and other tax reforms. The focus was on the reform of the tax system that lasts from 2017 to 2020 and will ultimately analyze the impact of these changes on business operations in the Republic of Croatia. The goals of the thesis are to present and describe: specifics and characteristics of the tax system of the Republic of Croatia (RH), significant changes in the system of value-added tax (VAT), income tax and income tax, tax reforms in terms of general tax laws, fiscalization and others tax reforms and how the tax system and tax reforms affect the operations of companies in the Republic of Croatia