master's thesis
INCOME TAX ON EMPLOYMENT – COMPARISON REPUBLIC OF CROATIA AND FEDERAL REPUBLIC OF GERMANY

Josipa Herceg (2017)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Metadata
TitlePorez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke
AuthorJosipa Herceg
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Porezi u Republici Hrvatskoj dijele se na državne, županijske, građanske i zajedničke. Porez na dohodak pripada zajedničkim porezima. Porez na dohodak je izravni porez, odnosno porez koji se nameće izravno na dohodak osobe, najtipičniji je oblik izravnog poreza, dok je porez na promet najtipičniji neizravni porez. Tema ovoga rada je usporedba poreza na dohodak, sa naglaskom na porez od nesamostalnog rada, u Republici Hrvatskoj i Saveznoj Republici Njemačkoj. Promatrane države primjenjuju progresivne stope poreza na dohodak kojima nastoje biti pravedni u oporezivanju. Naime, to znači da porezni obveznici različitog ekonomskog stanja nose različit porezni teret, odnosno porezni obveznici sa istim ekonomskim stanjem nose isti porezni teret. Promatrajući porez na dohodak sa aspekta poreznog obveznika, porezne osnovice, poreznih stopa i poreznih olakšica, ustanovljeno je kako postoje sličnosti i razlike u poreznim sustavima promatranih zemalja. Svaka pojedina zemlja donosi svoje zakone po kojima se vrši oporezivanje, koji se iz godine u godinu mijenjaju ili korigiraju. Cilj poreznog sustava je harmonizacija koja bi osigurala dobrobit za državu, poslodavce i zaposlenike.
Keywordsincome tax employee progressive rate Republic of Croatia Federal Republic of Germany
Parallel title (English)INCOME TAX ON EMPLOYMENT – COMPARISON REPUBLIC OF CROATIA AND FEDERAL REPUBLIC OF GERMANY
Committee MembersDomagoj Karačić (committee chairperson)
Josip Mesarić (committee member)
Domagoj Sajter (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness economy; specializations in: Trade and logistics, Management
Study specializationTrade and logistics
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2017-06-19
Parallel abstract (English)
In the Republic of Croatia taxes are divided into governmental, local (counties), civil and common taxes. Income taxes are included in the common taxes. Income taxes are direct taxes included in income taxes and is the most typical form of direct taxes, while the traid taxes are the most typical indirect taxes. The subject of this paper is the comparison of income taxes with an emphasis on salaried income taxes in the Republic of Croatia and Federal Republic of Germany. These observed countries apply progressive income tax rates with tendence of righteous taxation. This means that taxpayers with different income carry different tax burden, respectively that taxpayers with the same income carry an equal tax burden. In the perspective of a taxpayer in focus on the income tax, tax base, tax rate and tax relief it was concluded that there are similarities and differences in the tax systems in the observed coutries. Each country is giving its own laws by which taxation is conducted and these laws are being changed and corrected every year. The goal of the tax system is harmonization to ensure wellbeing of the state, employers and employees.
Parallel keywords (Croatian)porez na dohodak zaposlenik progresivna stopa Republika Hrvatska Savezna Republika Njemačka
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:145:579283
CommitterGordana Kradijan