Taxes are a form of forced imposition imposed by the state, which is not targeted and which has no direct counteraction. These are obligatory benefits that the state takes from natural and legal persons without direct and immediate counter-service in order to finance public expenditures from the money collected. Croatia's tax system is regulated by laws and regulations, and due to membership in the European Union, the tax policy of the Republic of Croatia must be harmonized with EU guidelines. Income taxes are mandatory taxes that directly tax income. Income tax is of particular importance because of the large number of possible performances of that tax and because of its fiscal generosity. Other income is realized on the basis of receipts that are not considered receipts determined o n the basis of: self-employment, self-employment, property and property rights and capital. The second income is the one that is not earned from one of the five listed sources. This is, for example, income from membership in assemblies, management and supervisory boards, but also income from commercial travelers, scientists, experts, athletes, artists, journalists and the like.