master's thesis
TAXATION OF WAGES IN REPUBLIC OF CROATIA AND COMPARISON WITH SELECTED COUNTRIES OF THE EUROPEAN UNION

Marija Davidović (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za financije i računovodstvo
Metadata
TitleOporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije
AuthorMarija Davidović
Mentor(s)Branimir Marković (thesis advisor)
Abstract
Pojam poreza kao povijesne kategorije nastao je na temelju političkih, socijalnih, ekonomskih, ali i drugih utjecaja. Porez predstavlja oblik prisilnog davanja koje država nameće, i predstavlja najznačajniji instrument prikupljanja prihoda u svakoj državi. Porezni sustav u cjelini i oporezivanje plaća kao dio te cjeline, važni su čimbenici koji utječu na međunarodni položaj i ukupnu konkurentnost zemalja. Porez na dohodak javlja se u vrijeme kada sve više ljudi ostvaruje dohodak čime se otvara mogućnost uvođenja dohotka kao predmeta oporezivanja. Porez na dohodak porezni je oblik koji ulazi u krug najsloženijih poreznih oblika. Važan preduvjet njegova uspješnog ubiranja je razvijeno gospodarstvo s visokom zaposlenošću, te izražena spremnost poreznih obveznika na suradnju s poreznom vlašću. Cilj rada je proučiti oporezivanje dohotka od nesamostalnog rada u Češkoj, Hrvatskoj, Italiji, Sloveniji i Španjolskoj, te analizirati i usporediti njihove porezne klinove. Promatraju se različiti tipovi obitelji i razine bruto plaće s obzirom na iznos prosječne godišnje bruto plaće. Češka, Hrvatska, Italija, Slovenija i Španjolska razlikuju se ne samo u razini prosječne bruto plaće, već također i u ukupnom oporezivanju plaće. Porezi na plaće predstavljaju veliki dio troškova rada. Porezi na rad, i porezi na plaće, drže značajan udio u državnim prihodima. U ovom radu se predstavlja pregled stopa poreza na dohodak i doprinosa za socijalno osiguranje, te slijedi prikaz izračuna poreza i poreznih klinova za različite razine bruto plaće za svaku zemlju.
Keywordspersonal income tax wages tax wadge taxation on income tax system
Parallel title (English)TAXATION OF WAGES IN REPUBLIC OF CROATIA AND COMPARISON WITH SELECTED COUNTRIES OF THE EUROPEAN UNION
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)
The notion of tax as a historical category is based by political, social, economic but also on many other occasions. The tax is a form of enforced giving imposed by the state and is the most important instrument revenue collection in each state. The tax system as a whole and the taxation of wages in particular are important factors that influence the international positioning and overall competitiveness of countries. Income tax arises at the time when more and more people realize income which opens the possibility of introducing income as subject of taxation. Income tax is a form which belongs to the most complicated tax forms. The important precondition for its successful collection is a developed economy with high employment, and willingness of taxpayers to cooperate with the tax authorities. The goal of this work is to examine the taxation of income from the work in Czech, Croatia, Italy, Slovenia and the Spain, and analyze and compare their tax wedges. There are few different family types observed and wage levels considering the value of the average annual gross wage earnings. Czech, Croatia, Italy, Slovenia and Spain differ not only in level of average gross wage but also in the overall taxation of wages. Taxes on wages represent a large proportion of labour costs. Taxes on labour, and taxes on wages, provide substantial revenue for government budgets. In this work is an overview of the personal income tax systems and social security contribution rates is presented, followed by the calculation of taxes and consequently tax wedges for different gross wage levels for each country.
Parallel keywords (Croatian)porez na dohodak plaća porezni klin oporezivanje dohotka od rada porezni sustav
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:145:722028
CommitterGordana Kradijan