| Abstract | Porezni sustavi razlikuju se u svakoj zemlji, a fiskalna politika neke zemlje važan je dio ekonomske politike države. Upravo najveći i najizdašniji prihodi države su porezi, koji čine neku vrstu prisilne naplate od strane države. Porezna politika u Republici Hrvatskoj pretrpljela je transformaciju koja se provela kroz dvije faze, pa je tako prva faza dovela do definiranja načina oporezivanja pravnih i fizičkih osoba i bolje organizacije porezne administracije, dok je druga faza bila orijentirana na implementaciju poreza na dodanu vrijednost, što je ustvari temelj hrvatske porezne politike. Osnovna namjera porezne politike u Republici Hrvatskoj bila je da prije punopravnog članstva u Europsku uniju prikupi što je moguće više prihoda po osnovi poreza kako bi financirala javne rashode. Sve navedeno je trebalo postići uz minimalne troškove i tako da porezni obveznici ne budu pretjerano opterećeni. Nakon što je Republika Hrvatska postala dijelom EU, imala je prijelazno razdoblje do 31. prosinca 2014. godine da ujednači neke porezne oblike. Može se reći da je današnji porezni sustav Republike Hrvatske usavršen i harmoniziran sukladno preporukama EU, tj. porezni sustav RH nalikuje poreznim sustavima ostalim državama EU. Svrha poreznih rerfomi je da pojednostavi porezni sustav i učini ga ugodnijim kako za poreznog obveznika tako i za porezne vlasti. Donošenjem jasnih zakona smanjuje se potreba za donošenjem mnogih drugih podzakonskih akata što ima pozitivan utjecaj i na porezne vlasti jer će se lakše provoditi kontrola nad naplatom poreza. Republika Hrvatska provela je četiri porezne reforme, a od 1.1.2021. u primjeni će biti i peta porezna reforma.
Kada govorimo o poreznoj evaziji, možemo reći da je porezna evazija kroz povijest Hrvatske prisutna iz razloga što je uvriježeno mišljenje da Hrvati nemaju povjerenja u svoju Vladu.
Evazijom odnosno izbjegavanjem plaćanja poreza, porezni obveznik, postupa prema određenim radnjama koje uvijek ne moraju biti u sukobu sa zakonom. Međutim, ako se u nastojanju za izbjegavanjem poreznog obveza krše zakonski propisi, radi se o poreznoj evaziji koja predstavlju kaznenu odgovornost. U radu institucionalnih, pravnih i socio-ekonomskih instrumenata moguće je minimizirati poreznu evaziju. U radu je napravljeno primarno istraživanje koje analizira poslovnu etiku u poreznom sustavu Republike Hrvatske, ,a rezultati su pokazali da većina ispitanika svoje porezne obveze podmiruje pravovremeno i u cijelosti, da porezni obveznici namjerno ne podmiruju svoje porezne obveze te da ispitanici ne smatraju porezni sustav Republike Hrvatske pravednim i etičnim. |
| Abstract (english) | The tax system is an institutional form of each state, so there are no two countries with the same tax system. Exactly the largest and most profitable revenues of the state are taxes, which represent a form of coercive taxation imposed by the state, which is not purposeful and has no direct counteraction. Tax policy reforms in the Republic of Croatia were implemented in two phases, thus the first phase led to the definition of taxation for legal and natural persons and better organization of tax administration, while the second phase focused on the introduction of value added tax, which is the basis of Croatian tax policy. The main purpose of the tax policy in the Republic of Croatia was to collect as much tax revenue as possible before full membership of the European Union in order to finance public expenditure. All of this was to be achieved with minimal cost and so that taxpayers were not overburdened. After the Republic of Croatia became part of the EU, it had a transitional period until 31 December 2014 to streamline some tax forms. It can be said that the present tax system of the Republic of Croatia has been perfected and harmonized in accordance with the EU recommendations, ie the tax system of the Republic of Croatia is similar to the tax systems of other EU countries. The purpose of tax reforms is to simplify the tax system and make it more comfortable for the taxpayer and the tax authorities. When clear laws are passed, the need for many other bylaws is reduced, which has a positive impact on the tax authorities as well, as it is easier to control tax collection.The Republic of Croatia has implemented four tax reforms, and from 1.1.2021. the fifth tax reform will also be implemented.When we talk about tax evasion, we can say that tax evasion has been present throughout the history of Croatia because it is a common opinion that Croats do not trust their government.When it comes to tax evasion, it is the same indicator of tax deduction that causes a taxpayer, in an effort to avoid the tax burden, to act on certain actions that do not always conflict with the law. However, if tax evasion is a violation of the law, it is a tax evasion. In the work of institutional, legal and socio-economic instruments, it is possible to minimize tax evasion. The paper presents a primary study that analyzes business ethics in the tax system of the Republic of Croatia, and the results show that most respondents settle their tax obligations in a timely and complete manner, that taxpayers do not intentionally settle their tax obligations, and that respondents do not consider the Croatian tax system fair and ethical. |
