| Abstract | Pristupanjem Republike Hrvatske u Europsku uniju hrvatsko zakonodavstvo uskladilo se je s pravnom stečevinom Europske unije jer je jedan od preduvjeta za članstvo u Europskoj uniji bio usklađeni porezni sustav s odredbama obvezatnog EU zakonodavstva. Stoga je hrvatski porezni sustav u cijelosti usklađen s europskim standardima, što u bitnome znači da je izjednačen položaj svih poreznih obveznika, domaćih i stranih. Zbog prekomjernog proračunskog manjka, Nacionalnim programom reformi za 2016. godinu utvrđena je potreba sveobuhvatne analize poreznoga sustava. Obzirom na navedeno izrađen je paket porezne reforme koju čine promjene u 16 zakona. Neki propisi predloženi su kao izmjene i dopune, a neki kao sasvim novi propisi. U poreznom sustavu Republike Hrvatske nalazi se niz različitih vrsta poreza, a to su: porez na dodanu vrijednost, porez na promet i ostali porezi na robu i usluge, porez na dobit, porez na dohodak, posebni porez na plaće i mirovine, porez na promet nekretnina, porez na igre na sreću i zabavne igre, posebni porezi i trošarine, carina i carinske pristojbe, porez na potrošnju, porez na kuće za odmor, porez na tvrtku ili naziv, porez na korištenje javnih površina, porez na nasljedstva i darove, porez na cestovna motorna vozila, porez na plovila i neporezni prihodi. |
| Abstract (english) | One of the conditions for the membership of Croatia in the European Union was the harmonization of its tax system with the norms of binding EU legislation. In conformity with that obligation, Croatian legislation has been harmonized with the legal acquis of the EU, with the accession of Croatian to the European Union. As a result, Croatian tax system has been fully harmonized with the European standards, with essentially means that the legal status of all taxpayers has been rendered equal. Given the current budget deficit, the 2016 National program of reforms identified the necessity for undertaking the comprehensive analysis of the fiscal system. As part of its tax reform proposal, the government's proposal included the changes to 16 laws. Depending on the extent of the proposed changes, some regulations have been proposed as the alterations and the amendments, and others as completely new regulations. In the tax system of the Republic of Croatia there is a number of different taxes, such as: value-added tax, sales tax, and other taxes on goods and services, profit tax, income tax, special taxes on salaries and pensions, real estate transfer tax, tax on games of chance and entertainment games, special taxes and excises, customs and customs duties, consumption tax, tax on holiday homes, company or name tax, tax on the use of public areas, tax on inheritances and gifts, tax on road motor vehicles, tax on boats and non-tax revenues. |
