The main topic of this final work is the analysis of the pre-accession process as part of the Bankruptcy Law from the point of view of the Tax Administration as a creditor on the territory of the Split, with the aim of determining the success of the pre-accession process and putting it in relation to the procedures that preceded it. The financial crisis, which affected the world economy in 2007 and 2008, has also started to reflect on businesses in the Croatia and peaked in 2010. There was growing insolvency and illiquidity and it was necessary to take certain measures so that the entire economy of the Croatia would not collapse. Among the first measures of assistance to business entities was the reprogramming of tax debt by the Tax Administration. As the repayment of the tax debt had certain shortcomings that manifested itself in the fact that a large number of tax debtors could not settle high annuities, and a large number of tax reprogramming decisions were abolished, many business entities that found themselves in the problems of salvation were seen in the pre- settlement. The Finance and Pact Settlement Act was passed in October 2012. Unlike the repayment of the tax debt where the Tax Administration was the only creditor, it is only one of the creditors in the pre-settlements. The draft settlement was a very popular measure, which is evidenced by a large number of requests to conclude it, but as it has in time shown to have serious shortcomings, especially with regard to various misuses, a new Bankruptcy Act was adopted in 2015, which was intended to address the shortcomings of the pre- settlement. Although the Bankruptcy Act has effectively removed many shortcomings and reduced the possibilities of manipulation and abuse, other problems with regard to more difficult execution, stiffness and so on have emerged, which has resulted in a very small number of requests for initiating a pre-accession process, as evidenced by only one request for proposal for filing claims in the pre-tax procedure by the Tax Administration in the area of Split. There are certain suggestions to improve the bankruptcy law, but in what direction it will go is just to be seen.