Polytechnic Nikola Tesla in Gospić. Business department.
Abstract
Porezi su prinudna, nepovratna, isključivo novčana davanja bez izravne protučinidbe. To su
izvedeni prihodi koje država naplaćuje temeljem svog financijskog suvereniteta te ih troši
prema svom nahođenju, što im daje karakteristiku nedestiniranih prihoda države. Snažan
udio poreza u ukupnim prihodima države ukazuje i na postojanje, osim fiskalnih u smislu
punjenja proračuna, i niza nefiskalnih ciljeva koji se mogu i trebaju ostvariti poreznom
politikom. Tako je porezna politika uvijek daleko širi pojam od pukog prikupljanja novčanih
sredstava za financiranje potreba države. Niz je podjela poreza, primjerice prema razini
pripadnosti porezi Republike Hrvatske dijele se na Državne poreze, Zajedničke poreze,
Županijske poreze, te Općinske/gradske poreze, ili ovisno o tome tko ih u konačnici snosi -
posredni ili neposredni. U ovom završnom radu date su osnovne karakteristike poreznog
sustava Republike Hrvatske, a potom su prikazane karakteristike svih poreznih oblika.Taxes are mandatory, non-returnable, exclusively financial charges with no direct
consideration. These are the funds that the government levies based on its financial
sovereignty and uses them according to its needs without reference to specific benefits. A
strong share of taxes in the overall state revenue indicates (apart from fiscal in terms of
filling the budget), the existence of a number of non-fiscal goals which can and should be
accomplished by the tax policy. Therefore, tax policy has a much broader meaning than a
mere collection of financial means to fund governing. There are many classifications of
taxes one of which is according to the level of state authority to which the tax revenue
belongs. The taxes in the Republic of Croatia are divided into Government taxes, Communal
taxes, County taxes, and Municipal / town taxes. Furthermore, taxes can aslo be classified as
direct and indirect depending on the respective taxpayer. This final paper is an overview of
the basic characteristics of the Croatian tax system and all its forms
