master's thesis
Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije

Tonka Novaković (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za financije i računovodstvo
Metadata
TitleAnaliza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije
AuthorTonka Novaković
Mentor(s)Branimir Marković (thesis advisor)
Abstract
Pravednost i uĉinkovitost sustava oporezivanja dohotka predmet je brojnih analiza te ciljeva poreznih reformi koje provode vlade suvremenih država. Pravednost u oporezivanju postiže se primjenom načela horizontalne i vertikalne pravednosti. Prema prvom, porezni obveznici iste ili slične ekonomske snage trebaju snositi i isti porezni teret dok prema drugom načelu, porezni obveznici različitih ekonomskih snaga trebaju snositi i različit porezni teret. Većina zemalja Europske unije primjenjuje progresivne stope poreza na dohodak kojima nastoji postići pravednost u oporezivanju. Republika Hrvatska također primjenjuje progresivne stope pri oporezivanju dohotka, a karakteriziraju je česte promjene poreznih zakona, odnosno česte porezne korekcije kojima se mijenjaju porezne stope, porezni razredi te iznosi osobnih odbitaka.
Keywordspersonal income tax European Union tax adjustments righteousness efficiency
Committee MembersBranimir Marković (committee chairperson)
Domagoj Karačić (committee member)
Boris Crnković (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za financije i računovodstvo
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-07
Parallel abstract (English)
Righteousness and efficiency in the system of personal income taxation is a subject of many analysis and goal of tax reforms that conducted governments of modern states. Righteousness in taxation is achieved by applying the principle of horizontal and vertical righteousness. According to the first principle, the taxpayers of the same or similar economic strength should bear the same tax burden while according the second principle, the taxpayers with the different economic strength should bear different tax burden. Most European Union countries apply progressive personal income tax rates which seeks to achieve righteousness in taxation. Croatia also applied a progressive rate in personal income taxation, and is characterized by frequent changes in tax laws and common tax adjustments that change the tax rates, tax brackets and amounts of personal allowances.
Parallel keywords (Croatian)porez na dohodak Europska unija porezne korekcije pravednost uĉinkovitost
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:618452
CommitterGordana Kradijan