Living in the modern age, human needs are only getting bigger, and paying taxes appears as a necessary conseaquence for the services provided and the pruducts purchased that served to fulfill such needs. Namely, since the most money is collected from taxes they can be safely considered as the most significant income of the state. Parallel to that, the taxes themselves and their forms are not a novelty in the tax system of the Republic of Croatia (further on in the paper: RH), but rather a fairly established form of forced giving to the state, present since ancient times. In addition to the fact that their payment has entered into everyday life to the extent that going to a restaurant, shopping center or similar place has become unimaginable without them, it should also be noted that they have also largely entered the business sphere. In other words, business and private entities have become taxpayers for almost everything, without often being aware of it or trying not to feel their presence too much. However, they are like chains that cannot be freed from, and it is almost impossible to find a person in the world who pays them full of enthusiasm. Profit taxation, as the topic of the final paper, occupies an important place in our tax system, ehereby it is determined that, as a rule, legal entities engaged in a certain economic activity are obliged to pay the mentioned tax, all with the aim of achieving their imagined goals. With the aim of avoiding double taxation, the Income Tax Act foresees various options available to a Croatian resident who pays income tax abroad. However, the place and role of this tax as well as it´s specificities differ in the tax systems of individual countries, and knowledge of them is of great importance.