The topic of this final paper is related to the tax system in Croatia and a comparison with certain countries of the European Union (Slovenia and Germany). As part of mentioned above, the concept of tax, it`s features and development through periods of serious division of society towards today's modern democratic system, will be defined. A special accent will be focused on the tax pluralism that characterizes the Croatian tax system, since the tax system of the Republic of Croatia includes - state taxes, county taxes, municipal or city taxes and common taxes. The paper will also specifically analyze value added tax and profit tax as the most important tax forms in the member states of the European Union and will compare them with the Republic of Croatia. Germany will be analyzed as an example of success, while Slovenia will be taken as an example due to the smaller distance, given that Slovenia is a neighboring country and in addition to Germany, is also a member of the European Union. The purpose of the final paper is to show the current situation of a certain tax burden and to point out the importance and level of tax collection in the mentioned countries, especially in the Republic of Croatia. In the Empirical study of respondents` familiarity with the tax system of the Republic of Croatia, the results of 56 respondents will be presented, which are indicators of poor tax literacy, which should be promoted since it is needed by every country in the implementation of initiatives for the future reforms.