COMPARISON OF THE CROATIAN TAX SYSTEM WITH THE TAX SYSTEM OF THE EUROPEAN UNION MEMBER STATES

Regulacija unutarnjeg tržišta Europske unije rezultirala je razvojem pravnog okvira za neizravne poreze (porez na dodanu vrijednost i trošarine), iako nije uspostavljen, odnosno, određen pravni okvir za izravne poreze (porez na dohodak i dobit). Heterogenost poreznih sustava je stalna prepreka, koja se mora riješiti daljnjim usklađivanjem poreznih sustava zemalja članica. S obzirom na heterogenost, u ovom Završnom radu raspravlja se o usporedbi poreznog sustava Republike Hrvatske sa poreznim sustavom zemalja Europske unije. Primijećeno je kako se Republika Hrvatska najviše oslanja na porez na dodanu vrijednost, najmanje se oslanja na porez na imovinu, dok je u domenama poreza na dobit i poreza na dohodak unutar ili ispod europskog prosjeka.Regulation of the European union's internal market led in the creation of a legal framework for indirect taxes (value added tax and excise charges), but no legislative framework for direct taxes (personal and corporate income tax) was formed. The variety of tax systems is a persistent impediment, which must be addressed by further unifying the member states' tax systems. Considering the variability, this Undergraduate Thesis compares the tax system of the Republic of Croatia to the tax systems of European union member states. It was noticed that the Republic of Croatia depends the most on value added tax and the least on property tax, while it is within or below the European average in the areas of personal and corporate income tax