Taxes are taxes that are obligatory and that the state demands from people and companies in order to provide people with the possibility of education, health care, care for the elderly and the poor and public safety, while local taxes are those taxes that belong to local or regional selfgovernment units or cities or municipalities. and counties. The paper explains and presents taxes in the Republic of Croatia and especially shows the types of local taxes, the ways in which people pay these taxes, the reasons why they are paid and how much each tax is and what exactly it is paid. It then shows the tax that is shared between the state and local and regional units, and that is the income tax called the common tax. At the beginning of the paper, individual hypotheses were set, which are later presented throughout the paper as correct, ie well-set hypotheses, which is confirmed by the presented analysis and comparison of the cities of Osijek-Baranja County for 2018 and 2019. Several types of revenues and total revenues for each year were analyzed and finally compared with each other. After revenues, expenditures were compared, as well as several types of expenditures, and they were also compared with each other, and at the very end, total revenues and total expenditures for 2018 and 2019 were compared. Osijek-Baranja County was represented by all cities of that county, namely Osijek, Đakovo, Valpovo, Beli Manastir, Našice, Donji Miholjac and Belišće. Finally, the results of the analysis and comparison were commented and a conclusion was reached.