DOHODAK OD KAPITALA

Šuste, Maja

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undergraduate thesis

DOHODAK OD KAPITALA

Završni rad

Split: University of Split, Faculty of economics Split, 2018. urn:nbn:hr:124:788168

Šuste, Maja

University of Split
Faculty of economics Split

Cite this document

APA 6th Edition

Šuste, M. (2018). DOHODAK OD KAPITALA : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:788168

MLA 8th Edition

Šuste, Maja. "DOHODAK OD KAPITALA : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:788168

Chicago 17th Edition

Šuste, Maja. "DOHODAK OD KAPITALA : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:788168

Harvard

Šuste, M. (2018). 'DOHODAK OD KAPITALA : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:788168

Vancouver

Šuste M. DOHODAK OD KAPITALA : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:788168

IEEE

M. Šuste, "DOHODAK OD KAPITALA : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:788168

Cite this item: https://urn.nsk.hr/urn:nbn:hr:124:788168

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Metadata

Title	DOHODAK OD KAPITALA : Završni rad
Author	Maja Šuste
Mentor	Renko Letnić (mentor)
Granter	University of Split Faculty of economics Split Split
Defense date and country	2018-09, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Finance
Abstract	Porezni sustav u Republici Hrvatskoj uređen je na način da je reguliran Zakonima i posebnim propisima koji moraju biti usklađeni sa smjernicama Europske unije. U ovom radu objašnjen je porez na dohodak te je važno spomenuti da je on propisan Zakonom o porezu na dohodak. Kako i sama tema kaže pojašnjen je dohodak od kapitala. Dohotkom od kapitala smatraju se primici po osnovi kamata, izuzimanja imovine i korištenja usluga na teret dobiti tekućeg razdoblja, kapitalni dobici, udjeli u dobiti ostvareni dodjelom ili opcijskom kupnjom vlastitih dionica, dividende i udjeli u dobiti na temelju udjela u kapitalu, a koji su ostvareni u poreznom razdoblju. Pri utvrđivanju dohotka od kapitala ne priznaju se izdaci, osim ako je Zakonom drukčije uređeno.
Abstract (english)	The tax system in the Republic of Croatia is regulated in such a way that it is regulated by laws and special regulations that have to be aligned with EU directives. This paper explains income tax and it is important to mention that it is prescribed by the Income Tax Act. As the theme itself explains, income from capital is explained. Capital gains are considered to be income-based receivables, the exclusion of property and the use of services for the purpose of the profit or loss for the current period, capital gains, the share of profits earned by the sale or purchase of treasury shares, dividends and share of profit on the basis of equity, in the tax period. In determining income from capital, expenditure is not recognized unless otherwise regulated by law.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:124:788168
Study programme	Title: Small Enterprise Management Study programme type: professional Study level: undergraduate Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
Terms of use
Repository	REFST
Created on	2019-04-29 11:44:12

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