COMPARISON OF THE TAX SYSTEM OF THE REPUBLIC OF CROATIA AND THE TAX SYSTEM OF GERMANY

Porez je obvezna davanja koja svaki građanin plaća državi bez izravne i trenutačne protuusluge države. Porezi se smatraju jednim od najvažnijih izvora državnih prihoda koji se razlikuje od ostalih prihoda jer se prikupljaju na osnovi prisile i nisu protunaknada za neku državnu uslugu. Porezni sustav je ukupnost svih poreza koji funkcioniraju u određenoj državi. Porezni sustav Republike Hrvatske je suvremen i vrlo mlad porezni sustav. Cilj ovog završnog rada je detaljno opisati sam porezni sustav i njegove karakteristike, objasniti pojam poreza i njegovu glavnu podjelu te na kraju usporediti porezni sustav Republike Hrvatske sa poreznim sustavom Njemačke.Tax is a mandatory benefit that every citizen pays to the state without a direct and immediate counter-service from the state. Taxes are considered to be one of the most important sources of government revenue that differs from other revenues because they are collected under duress and are not a consideration for a government service. The tax system is the totality of all taxes that operate in a particular state. The tax system of the Republic of Croatia is a modern and very young tax system. The aim of this final paper is to describe in detail the tax system itself and its characteristics, to explain the concept of tax and its main division, and finally to compare the tax system of the Republic of Croatia with the tax system of Germany