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master's thesis
Porez na dohodak
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2019. urn:nbn:hr:145:217655
Dudović, Ariana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Dudović, A. (2019). Porez na dohodak (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:217655

Dudović, Ariana. "Porez na dohodak." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:217655

Dudović, Ariana. "Porez na dohodak." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:217655

Dudović, A. (2019). 'Porez na dohodak', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:217655

Dudović A. Porez na dohodak [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:217655

A. Dudović, "Porez na dohodak", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:217655

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Metadata
TitlePorez na dohodak
Title (english)Income tax
AuthorAriana Dudović
MentorBranimir Marković (mentor)
Committee memberBranko Matić (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav čine svi porezi koji postoje u nekoj zemlji. Taj je sustav rezultat utjecaja različitih faktora kao što su povijesni razvoj, veličina zemlje, broj stanovnika, ekonomska stabilnost, dohodak stanovništva i sl. Porezi su najznačajniji izvori javnih prihoda, a prikupljaju se kako bi se podmirivali rashodi i zadovoljavale javne potrebe. Porezni sustav Republike Hrvatske sastoji se od državnih i županijskih poreza, gradskih ili općinskih poreza, zajedničkih poreza, poreza na dobitke od igara na sreću i naknada na priređivanje igara na sreću te naknada za priređivanje nagradnih igara. Porez na dohodak vrlo je kompliciran porezni oblik i pripada među najznačajnije prihode suvremenog svijeta te čini veliki dio fiskalne politike. Osim što je financijski izdašan, ovaj porez je učinkovit i kao instrument ekonomske i socijalne politike. Može se nazivati i subjektnim porezom budući da uzima u obzir karakteristike poreznog obveznika. Ovim se poreznim oblikom definira ukupni neto dohodak, on se odnosi na ukupni dohodak poreznog obveznika te se smatra kao osobni porez koji se odnosi na fizičke osobe. U izvore dohotka svrstavaju se primici ostvareni od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala i drugih primitaka. Porez na dohodak u Republici Hrvatskoj temelji se na odredbama Zakona o porezu na dohodak. Ovaj je porez u Republici Hrvatskoj doživio brojne izmjene u posljednjih nekoliko godina kao i cjelokupni porezni sustav. U našoj su zemlji prisutne dvije stope poreza na dohodak: 24% za dohodak do 30.000,00 kuna mjesečno i 36% za više od 30.000,00 kuna mjesečno.
Abstract (english)
The tax system consists of all the taxes that exist in the country. That system is the result of the impact of various factors such as historical development, country size, population, economic stability, income, etc. Taxes are the most significant sources of state revenue and they are collected in order to fulfill state expenses and public needs. The tax system of the Republic of Croatia consists of state and regional taxes, city or municipal taxes, with the tax on winnings from games of chance and fees from conducting such games and fees for organizing of sweepstakes. Income tax is a very complicated tax form and belongs to one of the most significant income of the modern world and makes a large part of fiscal policy. Income tax, except that it is a financially rich, effective and beneficial tool for economic and social policy. It can be also named subject tax because it takes into account the characteristics of the taxpayer. These tax forms define a common net income, it refers to the total income of the taxpayer and is regarded as the personal tax that applies to individuals. The sources of income are revenues realized from employment, self-employment, property and property rights, capital and other income. Income tax in the Republic of Croatia is based on the provisions of the income tax Act. Income tax in the Republic of Croatia has experienced numerous changes in recent years, as the General taxation system. In our country, there are two rates of income tax: 24% for income up to 30.000,00 Croatian kunas a month and 36%for more than the 30.000,00 Croatian kunas a month.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:217655
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2020-01-14 18:00:02