Corporate income taxation in Republic of Croatia

Tema ovog rada je oporezivanje dobiti u Republici Hrvatskoj. Porez na dobit je porez što ga trgovačka društva plaćaju na ostvarenu dobit odnosno na razliku prihoda i rashoda. Prema krovnom zakonu koji uređuje porez na dobit odnosno Zakonu o porezu na dobit (NN 177/04) porezna osnovica je dobit poduzeća koja se utvrđuje prema računovodstvenim propisima kao razlika prihoda i rashoda ali koja se sukladno zakonskim odredbama korigira za propisane stavke uvećanja odnosno umanjena porezne osnovice. Iako porez na dobit u ukupnim poreznim prihodima RH nema značajnu ulogu, sustav olakšica, oslobođenja i poticaja koji umanjuju poreznu osnovicu mogu potaknuti nova ulaganja i zapošljavanje odnosno povećati rentabilnost samog poslovanja. Osnovni elementi poreza na dobit su porezni obveznik, porezna osnovica, porezna stopa, porezno razdoblje, porezni gubitak te olakšice, oslobođenja i poticaji. Prilikom oporezivanja dobiti često dolazi do dvostrukog oporezivanja što se može izbjeći ili ublažiti primjenom sustava imputacije ili sustava pripisivanja, zatim sustava odvojenih poreznih stopa i sustava odbitka dividendi te sklapanjem međunarodnih ugovora o izbjegavanju dvostrukog oporezivanja. U sustavu poreza na dobit koristi se i pojam transfernih cijena čijom zlouporabom dolazi do izbjegavanja porezne obveze. Postupak prijave utvrđene porezne obveze vrši se predajom popunjenog obrasca PD poreznoj upravi u zakonom predviđenim rokovima.The topic of this written project is taxation of profits in the Republic of Croatia. A corporate income tax is a tax that is paid by companies. Tax profit or taxable profit is used to distinguish between accounting profit or earnings.. According to the main law, the tax base is the profit of the company which is determined according to accounting regulations as the difference in revenues and expenditures but is corrected in accordance with the statutory provisions for or reduced tax base. Although income tax in total tax revenues does not play a significant role, the system of relief, exemptions and incentives that diminish the tax base can stimulate new investment and employment, or increase the profitability of the business itself. The basic elements of corporate tax are the taxable person, tax base, tax rate, tax period, tax loss and relief, exemptions and incentives. When taxing profits, there is often a double taxation which can be avoided or mitigated by applying the imputation system, the split-rate system and the dividend deduction system and by arranging double taxation agrements. The corporate tax system also uses the notion of transfer pricing, which can be used to avoid tax liability. Companies need to apply the established tax to the tax authorities within the statutory deadlines