Tax Reforms, Goals and Potential Results

Država svoje tekuće i redovite prihode stječe u obliku poreza, carina, taksa, naknada, doprinosa i javnog duga. Porezi su jedni od najvažnijih prihoda s kojima država pokriva rashode. Privlačan porezni sustav se zasniva na četiri važna načela: provedivost i jednostavnost, pravednost, elastičnost i izdašnost, te ekonomska učinkovitost. Država ima svoje troškove, odnosno rashode, tako mora imati i prihode kako bi pokrila troškove. Kada se dogodi da su prihodi manji od rashoda, država se mora zadužiti. Kako bi se dogodile promjene u državi potrebno je mijenjanje gospodarskog, socijalnog i političkog sustava. Za uspješno ostvarenje promjena mora doći do izmjene u poreznom sustavu. U vrijeme kad je Hrvatska bila dijelom Jugoslavije, porezni sustav sastojao se od neposrednih i posrednih poreza. Neposredni porezi odnosili su se na fizičke i pravne osobe, a posredni porez bio je porez na promet. Glavna zamjerka u poreznom sustavu u Republici Hrvatskoj je porezna nestabilnost zbog učestale izmjene poreznih propisa. Prema podatcima je zabilježena da je u periodu od 2012. do 2015. godine došlo do 44 izmjene ili nadopune poreznih propisa. Stalnom izmjenom poreznih propisa dovodi do nedovoljnog poznavanja poreznog sustava i od strane poduzetnika, građana pa i samih djelatnika porezne uprave.The state acquires its current and regular revenues in the form of taxes, customs duties, fees, charges, contributions and public debt. Taxes are one of the most important revenues with which the state covers expenditures. An attractive tax system is based on four important principles: enforceability and simplicity, fairness, resilience and generosity, and economic efficiency. The state has its own costs, ie expenditures, so it must have revenues in order to cover the costs. When it happens that revenues are less than expenditures, the state must borrow. In order for changes to take place in the country, it is necessary to change the economic, social and political system. For the change to be successful, there must be a change in the tax system.At the time when Croatia was part of Yugoslavia, the tax system consisted of direct and indirect taxes. Direct taxes referred to natural and legal persons, and indirect tax was sales tax. The main complaint in the tax system in the Republic of Croatia is tax instability due to frequent changes in tax regulations. According to the data, it was recorded that in the period from 2012 to 2015, there were 44 changes or amendments to tax regulations. The constant change of tax regulations leads to insufficient knowledge of the tax system by entrepreneurs, citizens and even the employees of the tax administration