Income tax in Croatia and comparation with Austria and Germany

Porez na dohodak od nesamostalnog rada sveprisutan je porez u ţivotu svakog pojedinca koji ima zasnovan radni odnos. Progresivan porez čiji se iznos odreĎuje prema sustavu pojedine zemlje kroz poštivanje unaprijed odreĎenih poreznih stopa. Progresivnost svakog pojedinog poreznog sustava očituje se kroz više poreznih razreda koji obuhvaćaju različite visine dohotka. Kroz povijest mijenjali su se razredi i porezne stope koje su se primjenjivale na pojedine iznose dohodaka te je danas u Republici Hrvatskoj prisutan sustav od dvije porezne stope za dva razreda dohotka. Cilj ovog rada jest prikazati detaljno sustav poreza na dohodak od nesamostalnog rada u Republici Hrvatskoj te usporediti s dva porezna sustava Europske Unije, Austrijom i Njemačkom te navesti sličnosti i razlike. Naime, ulaskom Hrvatske u Europsku Uniju sve prisutan je trend migracija koje potiču na istraţivanje različitih političkih, ekonomskih i gospodarskih sustava. Predmet ovog rada jest prikaz različitih poreznih razreda i stopa i njihovog utjecaja na visinu konačne neto plaće. U radu se najviše objašnjava porez na dohodak od nesamostalnog rada meĎutim spomenuti su i ostali oblici poreza koji sačinjavaju porezni sustav pojedine zemlje. Primjerom se kanilo obraditi i prikazati sastavnice obračuna plaće pojedine zemlje i na taj način rezimirati glavne sličnosti i razlike triju istraţivanih sustava. Prilikom istraţivanja i pisanja korišteni su sekundarni izvori podataka, stručni i znanstveni članci i druga literatura povezana sa područjem istraživanja.The non-self-employment income tax is present in the life of every individual who has an established employment relationship. Progressive tax, the amount of which is determined according to the system of each country by sending pre-determined tax rates. The progressiveness of each individual tax system is manifested through several tax brackets covering different income levels. Throughout history, the classes and tax rates that apply to individual amounts of income have changed, and today in the Republic of Croatia there is a system of two tax rates for two categories of income. The aim of this paper is to present in detail the income tax system in the Republic of Croatia and compare it with the two tax systems of the European Union, Austria and Germany, and to explore similarities and differences. With the accession of Croatia to the European Union, the trend of migration is more and more present, which encourages the research of various political, economic and economic systems. The subject of this paper is an overview of different tax brackets and rates and their impact on the amount of final net salary. The paper mainly explains the tax on income from non- self-employment, but also mentions other forms of tax that make up the tax system of a country. The intention was to process and present the components of the calculation of the salary of an individual country, thus summarizing the main similarities and differences of the three researched systems. During the research and writing, secondary data sources, professional and scientific members and other literature related to field research were used