THE ROLE AND SIGNIFICANCE OF INCOME TAX IN THE TAX SYSTEM : Graduate paper

Porezni sustav neke države obuhvaća sve porezne oblike koje postoje u granicama iste države, a razlikuju se jedan od drugog te ne postoje dvije države sa istim poreznim sustavom. U radu je analiziran jedan od najznačajnijih poreznih oblika glede implikacija poreza na fiskalne politike države, porez na dohodak. Porez na dohodak važan je instrument politike raspodjele i politike rasta bogatstva stanovništva, a spada u zajedničke poreze te kao takav uzima u obzir i sve karakteristike poreznog obveznika što ga čini vrlo kompliciranim poreznim oblikom. Porezni obveznici poreza na dohodak su fizičke osobe koje ostvaruju dohodak, a u izvore dohotka ubrajaju se primici ostvareni od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala te porez na drugi dohodak. U Republici Hrvatskoj, porez na dohodak temelji se na odredbama Zakona o porezu na dohodak. Kroz povijest su se dogodile brojne izmjene i dopune istog poreza, kao i cjelokupnog sustava. U radu je učinjena analiza poreza na dohodak glede poreza na dohodak od nesamostalnog rada, od samostalne djelatnosti, od imovine i imovinskih prava, od kapitala te porez na drugi dohodak. Isto tako, u radu se iznosi primjer obračuna dohotka od nesamostalnog rada (plaće) te se analizira porez na dohodak u Republici Hrvatskoj u trogodišnjem razdoblju od 2018. do 2020. godine.The tax system of a state includes all tax forms that exist within the borders of the same state, and differ from each other, and there are no two states with the same tax system. The paper analyzes one of the most important tax forms regarding the implications of taxes on government fiscal policies, income tax. Income tax is an important instrument of the policy of distribution and growth policy of the population's wealth, and it belongs to the common taxes and as such takes into account all the characteristics of the taxpayer, which makes it a very complicated form of taxation. Taxpayers of income tax are natural persons who earn income, and the sources of income include receipts from nonself-work, self-activities, self-employment, property and property rights, capital and taxes on other income. In the Republic of Croatia, income tax is based on the provision of the Income Tax Act. Throughout history, there have been numerous changes and additions to the same tax as the whole system. The paper analyzes the income tax in terms of income tax from nonself-work, self-activities, property and property rights, capital and other income tax. Also, the paper presents an example of income calculation and analyzes the income tax in the Republic of Croatia in the three-year period from 2018 to 2020