| Abstract | Svi porezi koji postoje u nekoj državi čine njen porezni sustav. Porezni sustav čini ukupnost poreza koji funkcioniraju u određenoj zemlji, a uvjetovani su ponajprije vjerom, stavovima, ponašanjem i slično.
Postoji nekoliko ciljeva oporezivanja, a najznačajniji je, dakako, fiskalni cilj koji se smatra temeljnim ciljem i razlogom uvođenja poreza. Porezi se mogu definirati kao najizdašniji proračunski prihod, ali i kao oblik prisilnog davanja. Oni mogu biti destinirani (njihova namjena je unaprijed određena) ili nedestinirani (nenamjenski). Oporezivanje ima velik utjecaj na ekonomiju, ali i na cjelokupno stanje države. U našem se poreznom sustavu oporezuju dohodak, potrošnja te imovina. Općenito je najpoznatije oporezivanje dodane vrijednosti čija stopa u Europskoj Uniji ne može biti manja od 15%, dok snižena ne može biti niža od 5%, no u Hrvatskoj je opća porezna stopa trenutno 25%, a snižene iznose 13% ili 5%, ovisno o kategoriji. Od osamostaljenja Republike Hrvatske zabilježene su brojne reforme unutar poreznog sustava, a trenutno je i u tijeku reforma koja se provodi u nekoliko krugova te je aktualna od 2017. godine. Empirijski dio rada odnosi se na analizu poreznih reformi u Republici Hrvatskoj i to od 2000. godine nadalje, s naglaskom na porezne reforme vezane za porez na dohodak, porez na dobit te porez na dodanu vrijednost. |
| Abstract (english) | All taxes that exist in a country make up its tax system. The tax system is the totality of taxes that function in a certain country, and are primarily conditioned by religion, attitudes, behavior and the like. There are several goals of taxation, and the most important is, of course, the fiscal goal, which is considered the fundamental goal and reason for the introduction of taxes.Taxes can be defined as the most generous budget revenue, but also as a form of forced giving.They can be destined (their purpose is predetermined) or non-destined (nonpurposeful). Taxation has a great impact on the economy, but also on the overall state of the country. In our tax system, income, consumption and assets are taxed. In general, the best known is value added taxation, the rate of which in the European Union cannot be less than 15%, while the reduced rate cannot be lower than 5%, but in Croatia the general tax rate is currently 25%, and the reduced amounts are 13% or 5%, depending about the category. Since the independence of the Republic of Croatia, there have been numerous reforms within the tax system, and a reform is currently underway, which is implemented in several rounds and has been current since 2017. The empirical part of the work refers to the analysis of tax reforms in the Republic of Croatia from 2000 on wards, with an emphasis on tax reforms related to income tax, profit tax and value added tax. |
