INCOME TAX IN THE REPUBLIC OF CROATIA

Porezi predstavljaju isključivo novčana davanja, prinudna su i nepovratna, što znači da za njih nema protučinidbe. Porezi su ujedno i najvažniji prihod svake države. Suvremeni svijet prihvatio je plaćanje poreza kao neizbježno jer velikim dijelom omogućava normalno funkcioniranje države. Vrlo često su tema rasprava zbog njihove lake promjenjivosti, te se upravo iz tog razloga nameće potreba njihovog daljnjeg istraživanja i proučavanja učinaka koje imaju. Tema ovog rada su porezi, s posebnim osvrtom na porez na dobit koji je bitan sastavni dio poreznih sustava svih suvremenih država. U radu se razmatraju temeljne odrednice poreza na dobit, njegovi ciljevi, karakteristike, učinci oporezivanja, postupak utvrđivanja obveze poreza na dobit, obveznici poreza na dobit, te porezne stope. Zatim će se usporediti i analizirati sličnosti i razlike poreza na dobit u Republici Hrvatskoj i susjednim zemljama, Sloveniji i Srbiji, sa ciljem usporedbe poreznog opterećenja u Republici Hrvatskoj i susjednim zemljama.Uz knjige, koje predstavljaju glavni izvor podataka na ovu temu, kao izvor korištene su i elektroničke baze kao Hrčak, te raznovrsne internetske stranice na kojima se objavljuju specijalizirani sadržaji iz ovog područja.Taxes are exclusively cash benefits, they are forced and non-refundable, which means that there is no counteraction for them. Taxes are also the most important income of every state. The modern world has accepted the payment of taxes as inevitable because it largely allows for the normal functioning of the state. Very often they are the subject of discussions because of their easy variability, and it is for this reason that the need arises for their further research and study of the effects they have. The topic of this paper is taxes, with special reference to income tax, which is an essential component of the tax systems of all modern countries. The paper discusses the basic determinants of income tax, its objectives, characteristics, effects of taxation, the procedure for determining the income tax liability, corporate taxpayers, and tax rates. Then, the similarities and differences of corporate income tax in the Republic of Croatia and neighboring countries, Slovenia and Serbia, will be compared and analyzed, with the aim of comparing the tax burden in the Republic of Croatia and neighboring countries. In addition to books, which are the main source of data on this topic, electronic databases such as Hrčak were used as a source, as well as various websites on which specialized content in this area is published