Local Taxes in the Tax System of the Rupublic of Croatia

Lokalni porezi važan su dio poreznog sustava Republike Hrvatske. Podijeljeni su na poreze područne (regionalne) samouprave te poreze lokalne samouprave. Republika Hrvatska sukladno mogućnostima kroz porezni sustav osigurava zadovoljavanje javnih potreba građana Republike Hrvatske na razini područne (regionalne) samouprave te lokalne samouprave. Ovim radom daju se osnovne informacije značenja poreza područne (regionalne) samouprave i lokalne samouprave. Rad je podijeljen u nekoliko dijelova. Uvodnim dijelom rada objašnjava se tema rada. Prvim dijelom rada prikazuje se značaj poreznog sustava Republike Hrvatske te uloga Zakona o lokalnoj i područnoj (regionalnoj) samoupravi. U drugom dijelu rada napravljena je podjela lokalnih poreza odnosno prikazan način oporezivanja lokalnim porezima. Treći dio donosi analizu lokalnih poreza Grada Varaždina. U zaključku se daje osvrt na rad te pregled ostvarenih rezultata lokalnih poreza Grada Varaždina.Local taxes are an important part of the tax system of the Republic of Croatia. Local taxes are divided into taxes of regional self-government and taxes of local selfgovernment. The Republic of Croatia, in accordance with the possibilities through the tax system, ensures that the public needs of the citizens of the Republic of Croatia are met at the level of regional self-government and local self-government. This paper provides basic information on the meaning of regional self-government and local self-government taxation.The paper is divided into several parts. The introductory parto f the paper explains the topic of the paper. The first part of the paper presents the importance of the tax system of the Republic of Croatia and the Law on local and regional self-government. In the second parto of the paper, the division of local taxes is made, and the method of taxation with local taxes is presented. The third part provides an analysis of local taxes for the city of Varaždin. The conclusion provides an overview of the work and an overview of the achieved results of local taxes of the city of Varaždin