INCOME TAX IN RH

„Najvažniji prihod svake države upravo su porezi. U današnjem financijskom sustavu zanimljivo je primijetiti da nema poreza bez države, a isto tako niti države bez poreza. Pojam poreza kao povijesne kategorije uvjetovan je ekonomskim, političkim, socijalnim, ali i brojnim drugim prilikama. Porez je oblik prisilnog davanja koji nameće država, nije namjenski usmjeren i nema izravnu protučinidbu.“ Jedan od najznačajnijih poreza danas svakako je porez na dohodak. Porez na dohodak često se označava kao „kralj“ među porezima, a definira se kao izravni porez, tj. kao porez koji se nameće izravno na dohodak osobe ili domaćinstva koje bi trebali snositi porezni teret. Republika Hrvatska jedna je od zemalja sa najčešćim poreznim promjenama pa samim time ni porez na dohodak nije izuzet iz toga. Najčešće promjene idu u smjeru povećanja osobnog odbitka te stopa oporezivanja. Oblik poreza na dohodak je relativno mlad, a počeo se pojavljivati krajem 1990. godine kada nastaje tzv. „ratni porez“ na neto plaće i druge osobne dohotke. S posebnim općinskim porezom granična porezna stopa bila je viša od 90% za najviše dohotke. Posljedica ovog sustava bila je izbjegavanje porezne obveze kroz brojna porezna izuzeća i olakšice. Danas porez na dohodak broji pet različitih izvora koji se oporezuju i dvije porezne stope, 24% i 36% ovisno o visini porezne osnovice. Budući da su porezi veoma promjenjiva kategorija u Hrvatskoj, najnovije izmjene sežu ka smanjenju poreznih stopa na 30%, odnosno 20%, koje bi trebale nastupiti s početkom sljedeće godine.The most important income of every country is taxes. In today’s financial system, it is interesting to note that there is no tax without states, nor is there a state without taxes. The notion of taxes as historical categories is conditioned by economic, political, social, but also numerous other circumstances. Tax is a form of forced giving that appoints the state, is not targeted and has no direct counteraction. One of the most significant taxes today is certainly the income tax. Income tax is often referred to as the “king” among taxes, and is defined as a direct tax, i.e. as a tax that is imposed directly on the income of the person or household that should bear the tax burden. The Republic of Croatia is one of the countries with the most frequent tax changes, so over time, income tax is not exempt from that. The most common changes go in the direction of linking personal deduction and tax rate. The form of income tax is relatively young, and began to appear in the late 1990's when the so-called. "War tax" on net salaries and other personal income. With the special municipal tax, the marginal tax rate was higher than 90% for the highest incomes. The consequence of this system has been tax evasion through a number of tax exemptions and reliefs. Today, income tax has five different sources of taxation and two tax rates, 24% and 36% regardless of the amount of the tax base. Since taxes are a very variable category in Croatia, the latest changes go back to reducing the tax rate to 30% and 20%, respectively, which should occur early next year