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The aim of The Citizen's Guide to taxation is to give a simple and readable account of the complex and extensive material that is the Croatian tax system. The guide is meant primarily for citizens, who meet taxes every day as they buy goods in a shop, receive their salaries and wages, order a cup of coffee in a restaurant, inherit a house and so on. The guide aims to provide them the basic information about the tax they have to pay: what the rate of the tax is, on what base the tax is paid, by when it has to be paid, and so on. The Guide also contains the basic information required for enterprises, craftsmen, authors receiving royalties, people receiving dividends, and many other categories of people.

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Marina Kesner -Škreb

Marina Kesner-Škreb, MSc.  - Researcher, Institute of Public Finance, Zagreb.

Fields of interests: public sector economics; relationship between the government and the market; EU accessions; state aid; taxes and tax policy.

Danijela Kuliš

Danijela Kuliš - Researcher, Institute of Public Finance, Zagreb.

Fields of interests: public sector economics, tax system and tax policy, excise tax, EU accession, harmonization with EU legislation, taxation of artists.