Analysis of tax reforms and their impact on the level of wages in Croatia

U ovom se radu analiziraju promjene u poreznim reformama od 1994. godine do 2021. godine te kako su utjecale na visinu plaća u Hrvatskoj. Najprije se objašnjava što su porezi, njihova uloga u državi, karakteristike poreza te koji su ciljevi oporezivanja. Nakon tog teorijski je pojašnjen porez na dohodak, tko je porezni obveznik, što je porezna osnovica, koje su porezne stope i koji su oporezivi i neoporezivi izvori dohotka. U završnom dijelu rada analiziraju se porezne reforme koje su podijeljene na tri razdoblja, prikazuju se promjene i izmjene u Zakonu o porezu na dohodak, promjene u poreznim razredima i poreznim stopama. Uz navedeno analiziraju se doprinosi koji se naplaćuju od strane zaposlenika ili poslodavca, te kako navedeno utječe na visinu plaće.This paper analyzes the changes in tax reforms from 1994 to 2021 and how they affected wages in Croatia. It is first explained what taxes are, their role in the state, the characteristics of taxes that are the objectives of taxation. Furthermore, it is theoretically explained what is income tax, who is the taxpayer, what is the tax base, what are the tax rates and what are the taxable and non-taxable sources of income. The final part of the paper analyses tax reforms that are divided in three sections, shows changes in the income tax law, changes in tax classes and tax rates. In addition, the paper analyses contributions, which are collected by the employees or the employer, and how it affects the salary