| Abstract | Hrvatska spada među zemlje sa višim poreznim opterećenjem u EU, što otežava poduzećima u
svakodnevnom poslovanju. Cilj rada je analizirati opterećenost poduzetnika u kontekstu poreznih i drugih
državnih nameta s kojima se poduzeće susreće te će se pomoću dostupnih podataka doći do zaključka je li
porezni sustav stimulativan ili destimulativan za mala poduzeća u Hrvatskoj.
Prema prikupljenim podacima za 2020. godinu i 2021. godinu, može se reći da poduzeće nije mnogo
porezno opterećeno. Konkretno za 2020. godinu udio doprinosa na plaću u ukupnim prihodima bio je
3,57%, poreza na dobit 0,56%, te parafiskaliteta 0,80%, a za 2021. godinu doprinosa na plaću 3,98%,
poreza na dobit 0,27% te parafiskaliteta 0,82%. Dakle, gledajući na poslovanje poduzeća odnosno na
prihode koje ostvari na godišnjoj razini poduzeće nije mnogo porezno opterećeno. Stoga se može zaključiti
da s obzirom na iznose plaćen ih nameta porezni sustav u Republici Hrvatskoj nije destimulativan za mala
poduzeća. S druge strane usporedbom s drugim zemljana može se reći da je porezno opterećenje s
obzirom na razinu razvijenosti ipak veliko te treba raditi na smanjenju tog opterećenja. |
| Abstract (english) | Croatia is among the countries with the highest tax burden in the EU, which makes it difficult for
companies in their daily business. The aim of the paper is to analyze the workload of entrepreneurs in the
context of tax and other state levies that the company faces, and using the available data, the conclusion
will be reached whether the tax system is stimulating or disincentive for small businesses in Croatia.
According to the collected data for the year 2020 and 2021, it can be said that the company is not heavily
burdened with taxes. Specifically, for the year 2020, the share of salary contributions in total income was
3.57%, profit tax 0.56%, and parafiscals 0.80%, and for 2021 the share of salary contributions was 3.98%,
profit tax 0.27% and parafiscal 0.82%. So, looking at the operations of the company, i.e. the income it
generates on an annual level, the company is not taxed much. Therefore, it can be concluded that
considering the amounts paid, the tax system in the Republic of Croatia is not a disincentive for small
businesses. On the other hand, by comparing it with other countries, it can be said that the tax burden is
still high considering the level of development, and work should be done to reduce this burden. |
