Taxation of athletes in the Republic of Croatia

U ovom radu obrađena je tematika oporezivanja sportaša u Republici Hrvatskoj. Isto tako je teorijski pristupljeno definiranju pojmovima kao što su porezi, porezni sustav u Republici Hrvatskoj. Sport se smatra jednim od najvažnijih aspekata svakog društva, a sport je Republici Hrvatskoj jedan od važnijih čimbenika u načinu života. Brojni sportaši su bili i ostali najveći promotori Republike Hrvatske. Kroz rad se proučava pojam, proces i zakonski okvir oporezivanja sportaša u Republici Hrvatskoj. Ovaj oblik oporezivanja je usklađen sa europskim normama i direktivama. Oporezivanje sportaša razlikuje se u nekoliko čimbenika. Predmet rada je porezni sustav Republike Hrvatske i njegova primjena na sportaše, amatere i profesionalce, porezni sustav Republike Hrvatske koji je ujednačen sa sustavom Europske Zajednice, te će se navesti detalje oporezivanja sportaša kao pojedinaca. Stanovništvu svake države nije drago kada dolazi do povećanja nameta u obliku poreza.This paper deals with the topic of taxation of athletes in the Republic of Croatia. It is also theoretically approached to define terms such as taxes, the tax system in the Republic of Croatia. Sport is considered one of the most important aspects of any society, and sport is one of the most important factors in the way of life of the Republic of Croatia. Numerous athletes were and remain the biggest promoters of the Republic of Croatia. The paper studies the concept, process and legal framework of taxation of athletes in the Republic of Croatia. This form of taxation is in line with European norms and directives. Athlete taxation differs in several factors. The subject of the paper is the tax system of the Republic of Croatia and its application to athletes, amateurs and professionals, the tax system of the Republic of Croatia which is harmonized with the system of the European Community, and details of taxation of athletes as individuals will be provided. The population of each state is not happy when there is an increase in levies in the form of taxes