1. Tax system of the Republic of Croatia. General tax law. Indirect and direct taxes. Mandatory contributions in the Republic of Croatia. 2. Taxation of turnover of goods and services. Value added tax - taxpayers, place and object of taxation, tax base, tax rate, tax exemptions, period and procedure of taxation. Records for VAT. Special taxes - excise duties. Real estate transfer tax. 3. Income taxation, Part I. Income tax - taxpayers, basis, rates. Non-independent work income. Income from self-employment - receipts and expenses. 4. Income taxation Part II. Income from property and property rights. Income from capital. Insurance income. Determination of other income. Personal deduction or non-taxable part of income. Annual tax return. 5. Introduction to profit taxation. Tax collector. Tax base. Tax rate. Calculation and payment of income tax. Tax loss. 6. Revenues of the municipality. Revenues of the county. Municipal/city taxes. County taxes. Tax collector. Tax base. Tax rate. Calculation and payment of taxes. Tax exemptions. Tax liability- 7. Tax administration. State audit. Commercial auditing.

After listening to and passing the exam from this course, the student should be able to define and explain the significance of the tax system in modern countries., After listening to and passing the exam from this course, the student should be able to distinguish, define and explain the basic terms of the tax system., After listening to and passing the exam from this course, the student should be able to explain, distinguish, interpret and compare different theoretical approaches to certain emerging tax forms., After listening to and passing the exam from this course, the student should be able to analyze and explain phenomena related to the collection of different tax forms., After listening to and passing the exam from this course, the student should be able to define, analyze and explain the importance and role of tax and enforcement procedures in tax law.,