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undergraduate thesis
Porezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2017. urn:nbn:hr:145:994239
Bušljeta, Ante
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Bušljeta, A. (2017). Porezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:994239

Bušljeta, Ante. "Porezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:994239

Bušljeta, Ante. "Porezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:994239

Bušljeta, A. (2017). 'Porezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:994239

Bušljeta A. Porezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:994239

A. Bušljeta, "Porezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:994239

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Metadata
TitlePorezno opterecenje poreznog obveznika kod poreza na dohodak u Republici Hrvatskoj
AuthorAnte Bušljeta
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberŽeljko Požega (član povjerenstva)
Committee memberJerko Glavaš (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak smatra se jednim od najvažnijih instrumenata porezne politike kojim se ostvaruju ekonomski, socijalni i društveni ciljevi fiskalnih vlasti. Također, zbog svoje izdašnosti ima značajnu ulogu u prihodima svake države. Ovaj porez smatra se jednim od najosobnijih poreznih oblika jer fiskalne vlasti vode računa o svakom pojedinačnom poreznom obvezniku prilikom utvrđivanja porezne obveze. U Republici Hrvatskoj dohodak se oporezuje različitim poreznim stopama ovisno o utvrđenoj poreznoj osnovi. Porezne stope, porezni razredi, olakšice i ostali elementi kod ovog poreza u Republici Hrvatskoj često se mijenjaju te shodno tome visina samih prikupljenih prihoda varira ovisno o načinu oporezivanja, ali naravno i o broju poreznih obveznika poreza na dohodak. Porez na dohodak izravan je porez te se izravno nameće na dohodak osobe ili domaćinstva. Porezni obveznici ovog dohotka su fizičke osobe odnosno njihov ostvareni dohodak, a dohodak ima više pojavnih oblika te su ti oblici dohotka definirani Zakonom o porezu na dohodak.
Abstract (english)
Income tax is considered to be one of the most important tax policy instruments for achieving economic and social goals of fiscal authorities. It also has a significant role in the revenue of each country due to its abundance. This tax is considered to be one of the most personal forms of taxation since fiscal authorities take into account each individual taxpayer when determining the tax liability. In the Republic of Croatia, income is taxed at different tax rates depending on the established tax basis. Tax rates, tax reliefs and other elements of this tax in the Republic of Croatia often change, and accordingly, the amount of revenue collected varies depending on the method of taxation, but also on the number of taxpayers of income tax. Income tax is a direct tax and is directly imposed on the income of a person or a household. Taxpayers of this income are natural persons, i.e. their income, which has many appearance forms that are defined by the Income Tax Act.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:994239
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2017-10-03 10:49:25

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