The state collects revenue in the form taxes. Taxes play an important role in socio-economic and political life of the country. The financial impact of taxes, their role in the financing of the state functions and their effects on passive tax subjects all the more pronounced. They are a from of forced payments, which the state imposes its citizens to settle their own needs and for which there is no provision of tax counteraction. There are several types of taxes, of which stand out in particular income tax, profit tax, value added tax and special taxes or excise taxes, which are found in all modern tax trends of the European Union. The totality of all tax forms and ways of their regulation, forms the tax system of each state. They are not the same in every country. Taxes European Union countries are classified to different criteria, which can be objective and subjective, indirect and direct, proportional, progressive, regressive and others, depending on the legal requirements of the country. The tax and fiscal system of the European Union, explaining the budget of the European Union, which consists of its own funds, which are mainly tax revenues of Member States of the European Union. But given that the budget of the European Union's full budget from the Member States, its interest is primarily for Member States to lead such a tax policy that will ensure sufficient tax revenues, and will not lead to a expense in their budgets. It must therefore be carried out harmonization and mutual adjustment of tax policies in the member States with a view to the effective functioning of the common internal market. The Republic of Croatia as the 28th Member of the European Union is trying to harmonize its tax policy with other European Union Member States in order to be trendy. But because of war destruction and the changes that have occurred in the economic and political life in the early '90., significantly influenced its tax system. This has had a significant impact that the Republic of Croatia, unlike other countries in transition relatively late to reform the tax system. The Republic of Croatia in 1991. created its own tax system, joining the European Union in 2013. in it he sought to harmonize with the other Members of the European Union.