Tax system of the Republic of Croatia : Graduate paper

Porezni sustav neophodan je sustav za cjelokupno funkcioniranje neke države jer su porezni prihodi uglavnom najizdašniji prihodi državnog proračuna. Kompleksnost poreznog sustava proizlazi iz brojnih čimbenika kao što je ustavno uređenje, broj stanovnika i gustoća naseljenosti, veličina teritorija, dohodak po stanovniku, inflacija, stopa nezaposlenosti, uključenost u ekonomske integracije, geopolitički položaj zemlje, vanjskotrgovinska razmjena, visina javnog duga i sl. Porezni oblici u poreznom sustavu Republike Hrvatske dijele se na državne, županijske, gradske ili općinske i zajedničke poreze. Najizdašniji porez u hrvatskom poreznom sustavu je porez na dodanu vrijednost, a udio tog poreza u poreznim prihodima od 2013. do 2019. godine čini udio od 63% do 66%. U Europskoj uniji, porezi na proizvodnju i uvoz, među kojima je i porez na dodanu vrijednost, također čine najveći udio u BDP-u, a taj postotak je u 2018. godini iznosio 13,6% BDP-a. Bez sumnje, porezni sustavi omogućavaju funkcioniranje svih ostalih sustava u nekoj državi zbog čega je efikasnost poreznog sustava od iznimne važnosti za sve zemlje.The tax system is a necessary system for the overall functioning of a state because tax revenues are generally the most generous revenues of the state budget. The tax system is complex because it is influenced by a number of factors such as constitutional arrangement, population and population density, territory size, per capita income, inflation, unemployment rate, involvement in economic integration, geopolitical position of the country, foreign trade, public debt and similar to. Tax forms in the tax system of the Republic of Croatia are divided into state, county, city or municipal and common taxes. The most productive tax in the Croatian tax system is the value added tax, and the share of this tax in tax revenues from 2013 to 2019 was 63% to 66%. In the European Union, taxes on production and imports, including the value added tax, also make up the largest share of GDP, and in 2018 this percentage was 13.6% of GDP. Undoubtedly, tax systems enable the functioning of all other systems in a country, which is why the efficiency of the tax system is extremely important for all countries