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master's thesis
Oporezivanje dohotka u Republici Hrvatskoj
2018. urn:nbn:hr:145:548907
Kretić, Dragana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

Cite this document

Kretić, D. (2018). Oporezivanje dohotka u Republici Hrvatskoj (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:548907

Kretić, Dragana. "Oporezivanje dohotka u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:548907

Kretić, Dragana. "Oporezivanje dohotka u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:548907

Kretić, D. (2018). 'Oporezivanje dohotka u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 03 December 2020, https://urn.nsk.hr/urn:nbn:hr:145:548907

Kretić D. Oporezivanje dohotka u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2018 [cited 2020 December 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:548907

D. Kretić, "Oporezivanje dohotka u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:548907

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Metadata
TitleOporezivanje dohotka u Republici Hrvatskoj
Title (english)Taxation of income in the Republic of Croatia
AuthorDragana Kretić
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberBranko Matić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Od razdoblja starog vijeka pa do danas porezi su imali poseban značaj na državnu politiku i ekonomiju. Iako su se oni tijekom povijesti konstantno mijenjali, kao i sama svrha ubiranja poreza, upravo razdoblje devetnaestog stoljeća predstavlja njenu prekretnicu koja utječe na cijeli porezni sustav kakav se koristi u današnjici. Tadašnjom se reformom riješilo pitanje neposrednih i posrednih poreza koji kao takvi djeluju na cijeli porezni sustav. U svojoj osnovi porezi predstavljaju davanja koja su obvezna za sve osobe i poduzeća. Temeljni zadatak koji se javlja prilikom ubiranja poreza jest preraspodjela prikupljenog prihoda na javne rashode tj. upotrebljava se za izvršavanje usluga koje se nalaze u državnoj domeni. Skup poreznih oblika koji se javljaju u određenoj državi jednim nazivom predstavljaju porezni sustav. Vrsta poreza koja zauzima jedno od najznačajnijih mjesta u sustavu poreza Republike Hrvatske naziva se porez na dohodak. Svrstava se u skupinu zajedničkih poreza, te nosi epitet najosobnijeg oblika poreza, zbog oporezivanja fizičkih osoba. Utvrđivanje porezne osnovice odnosno oporezivog dohotka krucijalno je za postizanje pravednosti poreza na dohodak kao i visine prihoda koji će se tim putem ubirati. U Republici Hrvatskoj primjenom poreznih stopa od 24% i 36% na poreznu osnovicu po osnovi primitka od nesamostalnog rada, dobiva se iznos poreza kojeg su porezni obveznici dužni platiti. Analizirajući i uspoređujući porez na dohodak između Republike Hrvatske i zemalja članica Europske unije uviđa se postojanje različitih stopa poreza na dohodak od države do države. Može se zaključiti kako je porez na dohodak izričito složen porezni oblik, sa vrlo značajnom financijskom ulogom kojom djeluje u okviru poreznog sustava neke zemlje.
Abstract (english)
From the time of the old age, until now, taxes have had a special significance for state politics and economics. Though they have constantly changed throughout history, as well as the very purpose of tax collection, the nineteenth century is a milestone that affects the entire tax system used in today. The current reform solved the issue of direct and indirect taxation which affect on the entire tax system. On their basis, taxes represent the benefits that are mandatory for all persons and companies. The basic task that occurs when collecting taxes is to redistribute collected revenues to public expenditures that is used to perform services which are in the state domain. A set of tax shapes that appear in a given country under one name represent a tax system. The type of tax that occupies one of the most important places in the Croatian tax system is the income tax. It belongs to a group of common taxes, and carries the epithet of the most personal type of tax due to the taxation of natural persons. Determining the tax base or taxable income is crucial for achieving fairness of income tax as well as the amount of income that will be collected through that tax. In the Republic of Croatia, applying a tax rate of 24% and 36% to the tax base on the basis of the receipt of the employment, the tax payable by the taxpayer is obtained. Analyzing and comparing income tax between the Republic of Croatia and the EU Member States, there are various levels of income tax rates from state to state. It can be concluded that income tax is an explicitly complicated tax form, with a very significant financial role acting within the country's tax system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:548907
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-11-26 13:00:27