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Harmonization of Croatian direct taxes

by Bojan Huzanic (Croatia)

Croatia completed a major overhaul of the tax system in 1994. After the reform of direct taxes in year 2005, the Croatian direct taxes were comparable with the tax systems of EU member countries. The essential direct taxes (profit tax and personal income tax) correspond conceptually to the same taxes in EU countries and are harmonized with a European acquis communautaire. However, there is still space for further adjustment with fundamental principles of the single market (the free movement of goods, people, services and capital) and with a secondary law of European Union.

Trough my work I will try to give the status of European direct taxes law and the status of Croatian direct taxes in the moment of joining Croatia in European union and made suggestions of further harmonization of the Croatian direct taxes with European requirements. Due to the fact that all directives concerning the direct taxes have been taken over in to Croatian tax system, the major part of my work will be based to a future adjustment of Croatian direct taxes with fundamental principles and to abolishing of discriminatory provisions between residents and non-residents

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