Comparative analysis of income tax on the independent work of Croatia and Germany

Tema ovoga rada jest komparativna analiza poreza na dohodak od nesamostalnog rada Hrvatske i Njemačke. U Hrvatskoj je na snazi nekoliko zakona, propisa i pravilnika kojima se uređuje oporezivanje dohotka, kao što su Zakon o porezu na dohodak, Pravilnik o porezu na dohodak, Pravilnik o paušalnom oporezivanju samostalnih djelatnosti itd. U Njemačkoj, kao i u Republici Hrvatskoj, postoje jasni zakonski okviri glede propisane minimalne plaće, doprinosa iz plaće i na plaću, kao i poreza na dohodak i prireza. U radu su razmatrane sličnosti i razlike među spomenutima, odnosno napravljena je usporedna analiza oporezivanja dohotka u Republici Hrvatskoj i Njemačkoj.The topic of this paper is a comparative analysis of income tax on the independent work of Croatia and Germany. There are several laws, regulations and ordinances governing income taxation in Croatia, such as the Income Tax Act, the Income Tax Regulations, the Flat Rate Regulations for Independent Businesses, etc. In Germany, as in the Republic of Croatia, there are clear legal frameworks regarding the statutory minimum wage, salary and wage contributions, as well as income and surtax taxes. The paper discusses the similarities and differences between the two, ie a comparative analysis of income taxation in the Republic of Croatia and German