Access restricted to higher education institution's students and staff
master's thesis
Oporezivanje dohotka

Ivana Nekić (2016)
Metadata
TitleOporezivanje dohotka
AuthorIvana Nekić
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Razvoj poreza kroz povijest imao je značajan utjecaj na ekonomiju i politiku. Porezi su se od prve pojave pa sve do danas neprestano razvijali pa je sasvim razumljivo zbog čega se u literaturi navodi dosta veliki broj različitih definicija. Svaka osoba koja se bavi tematikom poreza nastoji odrediti svoju definiciju koja je upravo prema njima najbolja. Ono što se može nazvati porezima su svakako jedan oblik prisilnog davanja koji je nametnut od strane države. Porezi se mogu tumačiti kao obvezna davanja bez da se državi uzvrati neka usluga za to, već država prikupljena sredstva od poreza koristi dalje za financiranje javnih rashoda. U poreznoj strukturi svih dvadeset i osam zemalja članica Europske unije nalazi se porez na dohodak. Vrijeme koje se povezuje s nastankom poreza na dohodak je period kada industrijalizacija doživljava veliki zamah. U to vrijeme stanovništvo ostvaruje veće dohotke pa se uviđa potreba da se u primjenu uvede porez na dohodak kao novi oblik oporezivanja. S obzirom na način na koji se ubire porez na dohodak može se reći da se radi o jednom od složenijih oblika u cijelom poreznom sustavu. Kako bi ubiranje poreza na dohodak bilo uspješno potrebno je imati razvijeno gospodarstvo gdje je stupanj zaposlenosti stanovništva na dosta visokoj razini. Uz to važna uloga je i na kvalitetnom djelovanju Porezne uprave. Naravno, nedvojbeno je kako se ključ svega nalazi na spremnosti obveznika poreza na dohodak da surađuju s poreznom vlasti.
Keywordstaxes compulsory leasing income tax the taxpayer
Committee MembersDomagoj Karačić (committee chairperson)
Maja Lamza Maronić (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 date2016-09-21
Parallel abstract (English)
The development of tax historically had a significant impact on the economy and politics. Taxes were from the first appearance until today constantly developing and is quite understandable why the literature cited quite a number of different definitions. Every person who deals with the topic of taxes is trying to determine its own definition which is just for them best. What can be called taxes are certainly a form of compulsory leasing imposed by the state. Taxes can be interpreted as compulsory payments without having to state a return service for this, but the state funds raised from tax benefits continue to fund public expenditure. The tax structure of all eight eight p.m. EU member states is the income tax. The time that is associated with the emergence of the income tax is the period when industrialization is experiencing great momentum. At that time the population achieves higher incomes, but recognizes the need to introduce the application of the income tax as a new form of taxation. Due to the way we pay taxes on income can be said that this is one of the more complex forms of the entire tax system. To the collection of income tax to be successful it is necessary to have a developed economy where the level of employment of the population in a rather high level. With this important role and the quality of work of the Tax Administration. Of course, there is no doubt that the key to it all is the willingness of taxpayers to tax income to cooperate with the tax authorities.
Parallel keywords (Croatian)porez prisilno davanje porez na dohodak porezni obveznik
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:302199
CommitterGordana Kradijan