Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom

Dadić, Ante

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master's thesis

Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom

završni rad

Split: University of Split, Faculty of economics Split, 2016. urn:nbn:hr:124:913357

Dadić, Ante

University of Split
Faculty of economics Split

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APA 6th Edition

Dadić, A. (2016). Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:913357

MLA 8th Edition

Dadić, Ante. "Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:913357

Chicago 17th Edition

Harvard

Dadić, A. (2016). 'Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 20 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:913357

Vancouver

Dadić A. Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 November 20] Available at: https://urn.nsk.hr/urn:nbn:hr:124:913357

IEEE

A. Dadić, "Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:913357

Cite this item: https://urn.nsk.hr/urn:nbn:hr:124:913357

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Metadata

Title	Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom : završni rad
Author	Ante Dadić
Mentor	Renko Letnić (mentor)
Granter	University of Split Faculty of economics Split Split
Defense date and country	2016-08, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Finance
Abstract	Dohodak je najznačajniji izvor proračunskih sredstava većine zemalja pa tako i Republike Hrvatske. Cilj ovog rada je prikazati i usporediti metode oporezivanja dohotka u Republici Hrvatskoj i odabranim zemljama Europske unije. Posebna pozornost je usmjerena na porez dohotka od nesamostalnog rada odnosno plaće. Porezno opterećenje dohotka je zapravo porezni izdatak za obveznika na ime proračunskih sredstava. Zemlje Europske unije koje su odabrane su postale članice u dva ciklusa proširenja 2004. i 2007. godine a kroz ovaj rad su obuhvaćene Slovenija, Slovačka, Češka Republika, Poljska i Rumunjska. Za svaku zemlju je kroz drugi dio rada objašnjeno na koji način obračunati porezno opterećenje plaće i odrediti neto iznos iz pripadajućeg bruta ilustrirano sa primjerima na godišnjoj razini i koji sve izdatke plaće u odabranim zemljama mogu imati odnosno koje su propisane zakonom. Analizom odabranog uzorka zemalja u usporedbi sa Hrvatskom u trećem dijelu se napravila usporedba poreznih opterećenja plaće prema svojim sastavnim djelovima i stavljanje u kontekst poreznih sustava tih zemalja.
Abstract (english)	Income is the most significant source of budgetary resources for majority of countries including Croatia. Purpose of this paper is to present and compare methods of taxation of income in Croatia and selected countries of European union. Special atention was directed at income tax from employment or paycheck. Tax charges or tax burden of income is in fact tax expenditure of tax payer in benefit of the budgetary resources. Selected members of European Union for this paper became members of the Union in two enlargement events in 2004. and 2007. In this paper focus is directed at Slovenia, Slovakia, Czech Republic, Poland and Romania. Through second part of paper tax burden of each country is described according with examples how to calculate net amount of gross income corresponding with all the income expenditures as prescribed by law. Third part analyzes sampled countries included in the paper compared with Croatia and putting in relation all the selected countries regarding their taxation policies for incomes.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:124:913357
Study programme	Title: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision Course: Financial and Tax management Study programme type: professional Study level: specialist graduate Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
Terms of use
Repository	REFST
Created on	2016-10-31 10:29:42