Since the existence of the earliest human communities there were common needs that had to be satisfied. The original form of providing the needs for satisfing different community means was natural. When money appeared and when gathering of revenue for financing community satisfaction took the form of collecting and spending money we can talk about the public finances, which as a scientific discipline concerned with the study of the elements, instruments, objectives and effects of the collection, allocation and spending of public revenue. The development of these public revenues is related to the development of the country, its socio - political system, and forms and degrees of economic development. Today, every state is characterized by the settlement of public need, which is preceded by the collection of public revenues. Modern country characterized by all extensive tasks, which implies a need for creation of more and more diverse financial instruments that will be possible to obtain more funds to cover the growing public needs. Despite of diversity of government regulation, and accordingly the financial system, public revenues still have some common characteristics: collected periodically, exclusively in cash, typically from revenues and income (only in exceptional cases of property) with purpose to settle the public needs. The most important instruments of public revenue are taxes and they have a leading position among the other instruments. However, except taxes, the state is to collect government revenue benefits and other instruments whose characteristics are generally not known to more people, and the tax periods: contributions, taxes, para-fiscal contributions and gifts often confuse with the taxes. The main character and meaning of these instruments essentially can not be changed, although they are in the Republic of Croatia subjected to frequent modifications and changes, but only by regular monitoring and continuous learning we can be included in the financial life of our country.