| Abstract | Porezni sustav u suvremenim društvima predstavlja kompleksnu strukturu koja se sastoji od
različitih poreznih oblika, a njegovim oblikovanjem i primjenom upravlja porezna politika.
Porezna politika usmjerena je na ostvarivanje različitih društvenih, gospodarskih i fiskalnih
ciljeva, te igra ključnu ulogu u učinkovitosti poreznog sustava. U tom kontekstu, važno je
razmotriti različite tehnike naplate poreza, među kojima se izdvaja naplata poreza na dohodak.
Način naplate poreza, bilo da se temelji na stvarno ostvarenom dohotku ili paušalnom iznosu,
ima veliki utjecaj na troškove porezne administracije, kao i na troškove koji terete porezne
obveznike.
Paušalno oporezivanje, koje se temelji na procjeni porezne osnovice, predstavlja način naplate
poreza koji omogućava oporezivanje većeg broja poreznih obveznika prema jedinstvenim
kriterijima. S druge strane, naplata poreza prema stvarno ostvarenom dohotku utvrđuje
poreznu obvezu pojedinca na temelju njegovih stvarnih prihoda, čime se ostvaruje precizniji
pristup oporezivanju.
U mnogim zemljama, uključujući Hrvatsku, primjenjuje se tzv. sintetički oblik poreza na
dohodak, poznat i kao germanski tip oporezivanja, gdje se oporezuje ukupan dohodak
ostvaren u određenom poreznom razdoblju. Porezno razdoblje može, ali ne mora biti isto kao
kalendarska godina, što je slučaj u Ujedinjenom Kraljevstvu, gdje porezna godina počinje 6.
travnja i završava 5. travnja sljedeće godine.
U okviru poreza na dohodak razlikuju se godišnji i konačni dohoci, a porezni zakoni
prepoznaju različite izvore dohotka, uključujući dohodak od nesamostalnog rada, samostalne
djelatnosti, imovine, kapitala i druge oblike primitaka. Svaki od tih izvora podliježe
specifičnim pravilima oporezivanja prema Zakonu o porezu na dohodak. Godišnja prijava
poreza na dohodak za samostalne djelatnosti mora se podnijeti do kraja veljače tekuće godine
za prethodnu godinu, čime se omogućuje pravovremeno obračunavanje i plaćanje poreznih
obveza.
Oporezivanje inozemnog dohotka postalo je posebno značajno nakon ulaska Republike
Hrvatske u Europsku uniju, što je otvorilo mogućnosti za hrvatske porezne rezidente da rade u
drugim članicama EU pod istim uvjetima kao i tamošnji porezni rezidenti. To je dovelo do
značajnog porasta broja hrvatskih građana koji rade u inozemstvu, budući da su plaće u
mnogim državama EU veće nego u Hrvatskoj. Poreznom reformom 2016. godine uvedene su
značajne izmjene u oporezivanju inozemnog dohotka, čime je još više pojednostavljeno i
usklađeno oporezivanje svjetskog dohotka hrvatskih poreznih rezidenata.
Ovaj rad pruža detaljan uvid u sve ključne aspekte poreza na dohodak, s naglaskom na
tehniku naplate, vrste dohotka, godišnju prijavu poreza, te specifičnosti oporezivanja
inozemnog dohotka. Analizirani su zakonski okviri, primjena paušalnog i sintetičkog
oporezivanja, te izazovi i promjene koje su nastale s reformama, s posebnim osvrtom na
utjecaj članstva Hrvatske u Europskoj uniji na poreznu politiku. |
| Abstract (english) | Tax systems in contemporary societies represent a complex structure consisting of various
types of taxes, with the design and implementation of these systems being managed by tax
policy. Tax policy is aimed at achieving various social, economic, and fiscal objectives and
plays a key role in the effectiveness of the tax system. In this context, it is important to
consider different tax collection techniques, among which the collection of income tax stands
out. The method of tax collection, whether based on actual income or a flat-rate amount,
significantly impacts both the costs of tax administration and the expenses borne by taxpayers.
Flat-rate taxation, which is based on an estimated tax base, represents a method of tax
collection that allows for the taxation of a larger number of taxpayers based on uniform
criteria. On the other hand, income tax collection based on actual income determines an
individual's tax obligation based on their real income, resulting in a more precise approach to
taxation.
In many countries, including Croatia, a synthetic form of income tax is applied, also known as
the Germanic model of income taxation, where the total income earned during a specific tax
period is taxed. The tax period may or may not coincide with the calendar year, as in the case
of the United Kingdom, where the tax year begins on April 6 and ends on April 5 of the
following year.
Within the income tax framework, there is a distinction between annual and final income. Tax
laws recognize various sources of income, including income from employment, selfemployment,
property, capital, and other types of receipts. Each of these sources is subject to
specific tax rules according to the Income Tax Act. The annual income tax return for selfemployed
individuals must be submitted by the end of February of the current year for the
previous year, ensuring timely calculation and payment of tax obligations.
Taxation of foreign income became particularly significant after Croatia's accession to the
European Union, as it opened up opportunities for Croatian tax residents to work in other EU
member states under the same conditions as local tax residents. This led to a significant
increase in the number of Croatian citizens working abroad, as wages in many EU countries
are higher than in Croatia. The 2016 tax reform introduced significant changes in the taxation
of foreign income, further simplifying and harmonizing the taxation of worldwide income for
Croatian tax residents.
This paper provides a detailed insight into all key aspects of income taxation, focusing on tax
collection techniques, types of income, annual tax returns, and the specifics of foreign income
taxation. It analyzes the legal frameworks, the application of flat-rate and synthetic taxation,
and the challenges and changes that arose with the reforms, with particular emphasis on the
impact of Croatia's EU membership on tax policy. |
