Tax reforms in Croatia from 2017. to 2020.

Tematika ovog završnog rada dotiče se Hrvatskog poreznog sustava i njegovih reformnih promjena koje su uslijedile u 4 kruga poreznih reformi, u godinama od 2017. do 2020. Rad pobliže opisuje i objašnjava nastanak sustava, od samih početaka države do stanja kakvo je danas; sam porezni sustav Republike Hrvatske i njegova obilježja, te vrste poreza i poreznih obaveza u Republici Hrvatskoj. Oblici poreza objašnjeni su sukladno vrsti poreza kojoj pripadaju; državni, županijski, gradski ili općinski, zajednički, porezi na dobitke od igara na sreću, naknade za priređivanje igara na sreću i nagradnih igara. Nadalje, u radu se detaljnije govori o svim poreznim reformama od 2017. do 2020. godine, posebno o promjenama unutar poreza na dobit, poreza na dohodak i poreza na dodanu vrijednost. Sve veće promjene detaljno su objašnjene i razrađene u svrhu boljeg razumijevanja. Na kraju rada, dosadašnji rezultati provedenih reformi prikazani su kao ukupna promjena za svaki od poreza unutar obrađenog razdoblja.The topic of this final paper concerns the Croatian tax system and its reform changes that followed in 4 rounds of tax reforms in the years from 2017 to 2020. The paper describes and explains the origin of the system, from the very beginnings of the state to the current situation; the tax system of the Republic of Croatia itself and its characteristics, as well as the types of taxes and tax liabilities in the Republic of Croatia. The forms of tax are explained according to the type of tax to which they belong; state, county, city or municipal, joint, taxes on winnings from games of chance, fees for organizing games of chance and prize games. Furthermore, the paper discusses in more detail all tax reforms from 2017 to 2020, especially the changes within corporate income tax, income tax and value added tax. All major changes have been explained in detail and elaborated for the purpose of better understanding. At the end of the paper, the results of the implemented reforms so far are presented as an overall change for each of the taxes within the processed period