Efficient and fair taxation of personal income in the European Union

Cilj završnog rada je prikazati usporedbu poreznog sustava na dohodak Savezne Republike Njemačke i Republike Hrvatske. Porezni sustavi obje države su jedni od najkompleksnijih poreznih sustava. Njemački sustav nalazi se između dvije razine vlasti - središnja vlast i savezne države. S druge strane može se navesti kako je porezni sustav u hrvatskom sustavu utemeljen između izravnih i neizravnih poreza. Najvažniji porezi obje zemlje su porez na dohodak i porez na potrošnju. Porezni sustav Savezne Republike Njemačke predstavlja jedan od najkonkuretnijih poreza na međunarodnoj razini kada je u pitanju stopa PDV-a. On se nalazi na vrhu liste sa stopom od 19% te tako pripada jednim od poreznih sustava koji imaju najnižu stopu. S druge strane porez Republike Hrvatske prošao je kroz veliki niz promjena. Porezni sustav tijekom godina usmjeravao se s ostali poreznim sustavima tržišno razvijenih zemalja Europske unije.The aim of the final paper is to present a comparison of the income tax system of the Federal Republic of Germany and the Republic of Croatia. The tax systems of both countries are one of the most complex tax systems. The German system is located between two levels of government - the central government and the federal states. On the other hand, it can be stated that the tax system in the Croatian system is based on direct and indirect taxes. The most important taxes in both countries are income tax and consumption tax. The tax system of the Federal Republic of Germany represents one of the most competitive taxes on the international level when it comes to the VAT rate. It is at the top of the list with a rate of 19% and thus belongs to one of the tax systems with the lowest rate. On the other hand, the tax of the Republic of Croatia has gone through a large series of changes. Over the years, the tax system has aligned itself with other tax systems of the market-developed countries of the European Union