EFFICIENCY OF TAX COLLECTION IN THE REPUBLIC OF CROATIA AND POSSIBILITIES FOR ITS IMPROVEMENT

Porezi su prinudna, nepovratna, novčana davanja bez izravne protučinidbe i predstavljaju prihode koje država naplaćuje temeljem svog financijskog suvereniteta te ih troši prema svom nahođenju. Pojam poreza kao povijesne kategorije uvjetovan je ekonomskim, političkim, socijalnim, ali i brojnim drugim prilikama. Poreze karakterizira derivativnost, prisilnost, nepovratnost i odsutnost neposredne protunaknade, što nužno ima za posljedicu negativan odnos poreznih obveznika prema ispunjavanju njihove obveze plaćanja poreza. Porezi su najvažniji proračunski prihodi u Hrvatskoj i s doprinosima predstavljaju oko 90% ukupnog proračunskog prihoda i 40% BDP-a. Hrvatski porezni sustav, osim brojnih i čestih zakonodavnih promjena, obilježuju brojne olakšice, oslobođenja, poticaji i druge pogodnosti, najčešće na području poreza na dohodak i poreza na dobit, ali također i značajna neodgovornost u podmirenju poreznih obveza. Upravo stoga njegovo unapređenje treba biti u smjeru smanjivanja stalnih promjena kao i samog poreznog opterećenja. Nadalje, hrvatski porezni sustav treba biti jednostavniji uz što manji broj poreznih izuzeća i oslobođenja pri čemu se prioritet u provođenju porezne politike treba staviti na učinkovitost porezne naplate.Taxes are mandatory, non-returnable, financial charges with no direct consideration and represent revenues that the state collects on the basis of its financial sovereignty and spends them at its discretion. The notion of tax as a historical category is influenced by economic, political, social, but also on many other occasions. Taxes, among other things are derivative, enforced, irreversible and without immediate compensation which leads to negative behaviour of taxpayers in fulfilling their obligation to pay them. Taxes are the most important budget revenue in Croatia and, with contributions, account for approximately 90% of total budget revenue and 40% of GDP. In addition to numerous and frequent legislative changes, the Croatian tax system is characterized by numerous reliefs, exemptions, incentives and other benefits, most often in the area of income and profit taxes, but also significant irresponsibility in settling tax liabilities. That is why improvement should be in the direction of reducing constant changes as well as the tax burden itself. Furthermore, the Croatian tax system should be simpler with as few tax exemptions and exemptions as possible, with priority in the implementation of tax policy on the efficiency of tax collection