Taxes are mandatory, non-returnable, exclusively financial charges with no direct consideration. These are the funds that the government levies based on its financial sovereignty and uses them according to its needs without reference to specific benefits. A strong share of taxes in the overall state revenue indicates (apart from fiscal in terms of filling the budget), the existence of a number of non-fiscal goals which can and should be accomplished by the tax policy. Therefore, tax policy has a much broader meaning than a mere collection of financial means to fund governing. There are many classifications of taxes one of which is according to the level of state authority to which the tax revenue belongs. The taxes in the Republic of Croatia are divided into Government taxes, Communal taxes, County taxes, and Municipal / town taxes. Furthermore, taxes can aslo be classified as direct and indirect depending on the respective taxpayer. This final paper is an overview of the basic characteristics of the Croatian tax system and all its forms.