Fiscal effect of corporate income taxation

Porez na dobit u Republici Hrvatskoj zauzima jedno od važnijih mjesta uz ostale poreze. Početkom 20. stoljeća, porez na dobit uvodi se u uporabu a od 2007. godine spada u kategoriju Državnih poreza. U pravilo je porez na dobit onaj porez kojeg plaćaju trgovačka društva na ostvarenu dobit u svom poslovanju odnosno na razliku prihoda i rashoda. Četiri glavna elementa poreza na dobit su: porezni obveznik, porezna stopa, porezna osnovica i porezne olakšice. Porez na dobit utvrđuje se i plaća prema odredbama Zakona o porezu na dobit u RH. Za oporezivanje dobiti primjenjuje se proporcionalna porezna stopa ( to je stopa koja se ne mijenja s promjenom porezne osnovice). U nekim državama porez na dobit naziva se porezom na dohodak trgovačkih društava, tj. Pravnih osoba ali ga treba razlikovati od poreza na dohodak kojeg plaćaju fizičke osobe. Porezna stopa poreza na dobit podrazumijeva postotak poreza koji se zaračuna na poreznu osnovicu te se tako dobiva iznos cjelokupne porezne obveze poreznog obveznika. Također Zakon o porezu na dobit predviđa određene porezne olakšice i oslobođenja za porezne obveznike koji obavljaju djelatnost na potpomognutim područjima.Corporate tax in the Republic of Croatia occupies one of the most important places in addition to other taxes. At the beginning of the 20th century, corporate tax was introduced into use and since 2007 it falls into the category of State Taxes. The rule is the corporate tax that companies pay on the profits generated in their business or on the difference in income and expenditure. The four main elements of corporate tax are: tax, tax rate, tax base and tax breaks. Income tax is determined and paid according to the provisions of the Law on Corporate Tax in Croatia. For corporate taxation, a proportional tax rate applies ( this is a rate that does not change with a change in the tax base). In some countries, corporate tax is referred to as the company's income tax, i.e. Legal entities but should be distinguished from the income tax paid by natural persons. The corporate tax rate means the percentage of tax levied on the tax base and thus obtains the amount of the entire tax liability of the taxpayer. Also, the Corporate Tax Act provides for certain tax breaks and exemptions for taxpayers who operate in assisted areas