CORPORATE INCOME TAX - TAX RETURN AND THE PAYMENT OF CORPORATE INCOME TAX IN THE REPUBLIC OF CROATIA

Porezni sustav Republike Hrvatske od svojih početaka prolazi kroz brojne reforme, posebice nakon ulaska u Europsku uniju. Porez na dobit, kao dio tog sustava, također doživljava česte izmjene zakonskih regulativa koje definiraju njegovo ubiranje, a sve s ciljem poreznog i administrativnog rasterećenja. Prihodi od poreza na dobit nisu visoki u odnosu na ostale državne prihode, ali je bitno da porezne politike olakšavaju poduzetnicima njihovo poslovanje, jer se na taj način razvija pozitivna poduzetnička klima, privlače investicije, od čega u konačnici, dobit imaju svi građani. Ovaj rad prikazuje mjesto i ulogu poreza na dobit u poreznom sustavu i zakonsku regulativu koja ga uređuje. Uz neke primjere iz prakse, pojašnjava osnovne pojmove vezane uz porez na dobit, poreznu prijavu i metode utvrđivanja porezne osnovice i porezne obveze, kao i utjecaj posebnih okolnosti na oporezivanje.Since its beginnings, the tax system of the Republic of Croatia has undergone numerous reforms, especially after joining the European Union. Corporate income tax, as part of this system, is also experiencing frequent changes within legal regulations that define its collection, all with the aim of tax and administrative relief. Corporate income tax revenues are not high when compared to other state revenues, however, it is important that tax policies facilitate business operations for entrepreneurs. This creates a positive entrepreneurial climate and attracts investments, which ultimately benefits all citizens. This paper presents the place and role of corporate income tax in the tax system, and the legislation that regulates it. With some practical examples, it clarifies the basic concepts related to corporate income tax, tax return and methods of assessing tax liability and tax base, as well as the impact of exceptional circumstances on taxation