Porezno opterećenje u Republici Hrvatskoj

The paper analyzes the burden of tax levies in the Republic of Croatia and compares it with EU Member States. Croatia is found to be roughly in the middle in terms of share of tax levies in GDP compared to other countries, but still below the EU average. In 2018, the share of fiscal levies in GDP in Croatia was 38.6%, while the Union average was 40%. The analysis also showed that different countries prefer different ways of collecting revenues from tax levies and that tax levies have different importance. In some countries the focus has been on collecting income from production and import taxes, in some on income from income taxes, in some on income from social contributions, etc. In Croatia, the emphasis is on taxation of consumption. On this issue, Croatia has the second highest share of GDP in EU production and imports (VAT, excise duty, etc.) and the largest share of VAT in GDP. This means that Croatia is at the forefront of consumption taxation. Social contributions are also of great importance in raising revenue. Income and income taxes are of lesser importance than in other Member States of the Union.