Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije

Poštolka, Andrea

prikaz prve stranice dokumenta Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije

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master's thesis

Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije

Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:522131

Poštolka, Andrea

University of Zagreb
Faculty of Economics and Business

Cite this document

APA 6th Edition

Poštolka, A. (2019). Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:522131

MLA 8th Edition

Poštolka, Andrea. "Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:522131

Chicago 17th Edition

Harvard

Poštolka, A. (2019). 'Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:522131

Vancouver

Poštolka A. Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:148:522131

IEEE

A. Poštolka, "Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:522131

Cite this item: https://urn.nsk.hr/urn:nbn:hr:148:522131

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Metadata

Title	Porezno opterećenje dohotka u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije
Title (english)	Taxation of income in Croatia and comparison with selected countries of European Union
Author	Andrea Poštolka
Mentor	Ivana Dražić Lutilsky (mentor)
Committee member	Nika Šimurina (predsjednik povjerenstva)
Committee member	Mirjana Hladika (član povjerenstva)
Granter	University of Zagreb Faculty of Economics and Business Zagreb
Defense date and country	2019-09-26, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Accounting
Abstract	Porezi općenito, zbog svoje promjenjivosti nikada nisu u dovoljnoj mjeri istraženi, te su zbog toga stalno predmet rasprava. Predmet istraživanja je porez na dohodak koji je jedan od najvažnijih izvora poreznih prihoda svake suvremene države, a shodno tome postoji potreba za analizom oporezivanja dohotka i analizom ukupnog poreznog opterećenja dohotka, kako bi se utvrdilo na koji način i u kolikoj mjeri tereti porezne obveznike. U Republici Hrvatskoj je Zakonom o porezu na dohodak regulirano utvrđivanje, obračunavanje i plaćanje poreza na dohodak. Oporezuje se dohodak iz šest izvora, a to su dohodak od nesamostalnog i samostalnog rada, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja i drugi dohodak. U radu će biti obrađeni porezi na dohodak te će na konkretnim primjerima biti prikazan obračun poreza na dohodak iz navedenih izvora. Također, istražit će se porezni sustavi izabranih zemalja Europske unije, Slovenije i Njemačke, te će biti obrađena i usporedba s našim sustavom, s naglaskom na porez na dohodak od nesamostalnog rada.
Abstract (english)	Taxes in general, due to their volatility, have never been sufficiently explored and are therefore constantly debated. The subject of research is income tax, wich is one of the most important sources of tax revenue in any modern country, and accordingly, there is a need for an analysis of income taxation and an analysis of the total tax burden of income, to determine how and to what extent it charges taxpayers. In the Republic of Croatia, the Income Tax Act regulates the determination, calculation and payment of income tax. Income from six sources is taxed, namely income from non-exclusive and independent labor, income from property and property rights, income from capital, incom from insurance and other income. This paper will deal with income taxes and will show, on specific examples, the calculation of income taxes from above sources. Also, the tax systems of selected countries of the European union, Slovenia and Germany, will be explored and a comparison with our system will be analyzed, with an emphasis on income tax on non-exclusive labor.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:148:522131
Study programme	Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics Course: Accounting Study programme type: university Study level: graduate Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
Type of resource	Text
File origin	Born digital
Access conditions	Access restricted to students and staff of home institution
Terms of use
Repository	REPEFZG
Created on	2019-09-26 13:38:53