UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA

Prosenica, Darko

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undergraduate thesis

UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA

Split: University of Split, University Department of Professional Studies, 2020. urn:nbn:hr:228:490432

Prosenica, Darko

University of Split
University Department of Professional Studies

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APA 6th Edition

Prosenica, D. (2020). UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:490432

MLA 8th Edition

Prosenica, Darko. "UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:490432

Chicago 17th Edition

Prosenica, Darko. "UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:490432

Harvard

Prosenica, D. (2020). 'UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 04 February 2023, https://urn.nsk.hr/urn:nbn:hr:228:490432

Vancouver

Prosenica D. UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 February 04] Available at: https://urn.nsk.hr/urn:nbn:hr:228:490432

IEEE

D. Prosenica, "UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:490432

Cite this item: https://urn.nsk.hr/urn:nbn:hr:228:490432

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Metadata

Title	UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA
Title (english)	DETERMINATION AND TAXATION OF CAPITAL INCOME
Author	Darko Prosenica
Mentor	Ivica Mladineo (mentor)
Committee member	Marko Miletić (član povjerenstva)
Committee member	Dijana Perkušić (član povjerenstva)
Granter	University of Split University Department of Professional Studies Split
Defense date and country	2020-09-17, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract	U ovom radu govori se na koje načine se utvrđuju i oporezuju dohodci od kapitala u Republici Hrvatskoj. Utvrđivanje i oporezivanje dohotka od kapitala u Republici Hrvatskoj uređeno je Zakonom o porezu na dohodak. Zakon je definirao dohodak od kapitala kao sve primitke koji se ostvaruju po osnovi kamata, izuzimanja imovine i korištenja usluga na teret dobiti tekućeg razdoblja, kapitalnih dobitaka, udjela u dobiti ostvarenih dodjelom ili opcijskom kupnjom vlastitih dionica te dividende i udjeli u dobiti na temelju udjela u kapitalu, a koji su ostvareni u poreznom razdoblju. Također, dohodak od kapitala se smatra konačnim dohotkom te se ne priznaju izdaci, osim ako zakonom nije drukčije uređeno.
Abstract (english)	This paper discusses the ways in which capital income in the Republic of Croatia is determined and taxed. The determination and taxation of capital income in the Republic of Croatia is regulated by the Income Tax Act. The law defined capital income as all receipts realized on the basis of interest, exclusion of assets and use of services to the debit of current period profit, capital gains, profit share realized by allotment or option purchase of own shares and dividends and profit shares based on share in capital, which were realized in the tax period. Also, capital income is considered final income and expenses are not allowed, unless otherwise regulated by law.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:228:490432
Study programme	Title: Accounting and Finances – professional - professional 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	Access restricted to students and staff of home institution
Terms of use
Repository	Repository of University Department of Professional Studies
Created on	2020-12-03 09:26:52