Access restricted to higher education institution's students and staff
master's thesis
TAXATION OF EMPLOYEES IN EUROPEAN UNION

Goranka Kuridža (2016)
Metadata
TitleOporezivanje zaposlenika u Europskoj Uniji
AuthorGoranka Kuridža
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Porezi su jedan od najznačajnijih izvora prihoda gotovo u svakoj državi. Poreznih oblika je mnogo te oporezivanju podliježu i pravne osobe i fizičke osobe. Poslodavci su zakonom obvezni isplaćivati zaposlenicima naknadu za rad u visini koja je dogovorena Ugovorom o radu. Prilikom obračuna plaće visina bruto plaća određuje i visinu poreza koju poslodavac i zaposlenik moraju platiti državi. Način oporezivanja plaća je drugačiju svakoj državi, ovisno kako je vlada pojedine zemlje donijela odluke. Stoga je jedan od najsloženijih poreza upravo porez na dohodak. Uz porezne stope na dohodak, zaposlenici su obvezni plaćati i doprinose za socijalna osiguranja (najčešće doprinosi za mirovinsko i zdravstveno osiguranje), poreze solidarnosti, lokalne prireze, crkvene prireze i slično, također ovisno o odlukama vlade pojedine zemlje.
Keywordswages employee income tax tax rate European Union migrations
Parallel title (English)TAXATION OF EMPLOYEES IN EUROPEAN UNION
Committee MembersDomagoj Karačić (committee chairperson)
Jerko Glavaš (committee member)
Blaženka Hadrović Zekić (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
Parallel abstract (English)
Taxes are one of the most important sources of revenues in almost every country. There are many forms of taxes and both business entities and individuals are subjects of taxation. Employers are obligated by law to pay employees workers' compensation that is agreed on in the labour contract. When payroll is accounted, gross income is used to determine net income and also the amount of taxes an employer and an employee are obligated to pay to the country. The method of taxation differs from country to country, depending on the decisions its government has made. Therefore, one of the most complex taxes is the income tax. Besides the income tax, employees are obligated to pay social security contributions (the most common are health and retirement contribution), solidarity taxes, local surtaxes, church taxes etc. which also depend on the decisions of each country.
Parallel keywords (Croatian)plaća zaposlenik porez na dohodak porezna stopa Europska unija migracije
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:145:591001
CommitterDalija Vetengl