Tax system of the Republic of Croatia - Tay and administrative relief - income tax

U okviru Hrvatskog poreznog sustava Porezna uprava kao upravna organizacija u sastavu Ministarstva financija nastoji provoditi socijalne i gospodarske politike te utjecati na porezno i administrativno rasterećenje što je u ovom radu prikazano na području poreza na dohodak. Porezno opterećenje odnosno rasterećenje radne snage važan je instrument porezne politike kojim se utječe na razinu osobne potrošnje i na zaposlenost. Porez na dohodak kao porezni oblik smatra se jednim od najsloženijih poreznih oblika, a za uspješno ubiranje tog poreza bitni faktori su razvijeno gospodarstvo koje podrazumijeva visoku zaposlenost, organiziranu i sposobnu Poreznu upravu te suradnju poreznih obveznika s državnim institucijama. Porez na dohodak je u razvijenim poreznim sustavima postao jedan od najznačajnijih prihoda države.In terms of the Croatian Tax System, the Tax Administration as the administrative organisation within the Ministry of Finance is trying to implement social and economic policies and affect the tax and administrative relief which is shown in this thesis in the area regarding income tax. Labour tax burden, i.e. tax relief is an important tax policy instrument affecting the level of personal consumption and the employment. Income tax as a tax form is considered to be one of the most complex tax forms, and a developed economy implying a high level of employment, an organised and capable Tax Administration and cooperation between the taxpayers and government institutions is essential for successful collection of the said tax. Income tax has become one of the most significant state revenues in developed tax systems