ANALYSIS OF INCOME TAXATION IN THE REPUBLIC OF CROATIA AND SELECTED COUNTRIES OF THE EUROPEAN UNION

Obrađena tema ovog završnog rada je analiza oporezivanja dohotka u Republici Hrvatskoj i odabranim zemljama članicama Europske unije. Obrađen je pojam poreza na dohodak, njegova zakonska osnova za primjenu u RH, te je prikazano kako se mijenjao u povijesti i kakav je danas. Porez na dohodak se smatra jednim od najsloženijih oblika s obzirom na tehniku njegova ubiranja, te zajedno s poreznom na dobit čini izravni porezni oblik. Porez na dohodak prikazuje koliko je neka država razvijena, te zauzima veliki značaj u ukupnim prihodima neke države. Stupanj gospodarske razvijenosti utječe na visinu poreznih stopa kojima će se oporezivati dohodak, stoga analizom poreza na dohodak u zemljama koje su članice Europske unije možemo zaključiti kako gospodarski razvijenije države imaju i veći porez na dohodak.The final thesis deals with the topic of income taxation in the Republic of Croatia and selected member states of the European Union. The term income tax is explained - its legal basis for application in the Republic of Croatia, how it has changed in history, and how it is like today are discussed. Income tax is one of the most complex tax forms with regard to the technique of its collection, and together, with the profit tax, it forms a direct tax form. Income tax shows how developed a country is, and also how is of great importance in the total income of a country. The level of economic development affects the level of tax rates that will be taxed on income, so the analysis of income tax in countries that are members of the European Union, we can conclude that more economically developed countries have higher income taxes