Income tax in the republic of Croatia and selected countries of the European Union

Porez na dohodak je onaj porez u hrvatskom poreznom sustavu kojim se oporezuje dohodak fizičkih i pravnih osoba. Republika Hrvatska koristi progresivan sistem oporezivanja dohotka, a samu progresivnost određuju raspored poreznih stopa, osobni oblici i ostali odbici. Hrvatski porezni sustav poznaje dvije stope poreza na dohodak i to onu od 24% koja se obračunava na godišnje osnovice do 360.000 kuna te onu od 36%, koja se obručunava na godišnje osnovice iznad 360.000 kuna. Plaćanjem poreza utječe se na sprječavanje pojave većih ekonomskih poremećaja, odnosno na uklanjanje njihovih posljedica. Također, njima se pokušavaju zaustaviti ili ublažiti neka dugoročno nepovoljna kretanja u gospodarstvu, potaknuti porast produktivnosti rada, zaustaviti opadanje efikasnosti privređivanja, povećati izvoz i sl. Cilj ovog završnog rada je usporedba obračuna poreza na dohodak u Republici Hrvatskoj i odabranim zemljama Europske Unije. U radu se stavlja naglasak na definiranje poreza, odnosno poreza na dohodak koji je analiziran skupa sa svojim vrstama, a uspoređen je s porezom na dohodak u Sloveniji, Njemačkoj i Austriji. Spomenute države su odabrane iz razloga što njeguje određene sličnosti, ali i različitosti s hrvatskim poreznim sustavom. Uz teorijski okvir koji se tiče poreza i poreznog sustava Republike Hrvatske, u radu se koristi literatura koja potječe iz knjiga, stručnih radova, ali i zakona.Income tax in the Croatian tax system, which taxes the income of natural and legal persons in the Croatian tax system. The Republic of Croatia uses a progressive system of income taxation, and the progressiveness itself is determined by the schedule of tax rates, personal forms and other deductions. The Croatian tax system has two income tax rates, namely 24%, which is calculated on annual bases up to HRK 360,000, and 36%, which is calculated annually on bases above HRK 360,000. The payment of taxes has the effect of preventing the occurrence of major economic disturbances, ie eliminating their consequences. They also try to stop or mitigate some long-term unfavorable trends in the economy, encourage an increase in labor productivity, stop the decline in economic efficiency, increase exports and the like. The aim of this final paper is to compare the calculation of income tax in the Republic of Croatia and selected countries in the European Union. The paper emphasizes the definition of tax, ie income tax, which is analyzed together with their types, and compared with income tax in Slovenia, Germany and Austria. The mentioned countries were chosen because they nurture certain similarities, but also differences with the Croatian tax system. In addition to the theoretical framework concerning taxes and the tax system of the Republic of Croatia, the paper uses literature from books, professional papers and law