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master's thesis
Oporezivanje dohotka u Republici Hrvatskoj.
2018. urn:nbn:hr:145:929728
Rašković, Ana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Rašković, A. (2018). Oporezivanje dohotka u Republici Hrvatskoj. (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:929728

Rašković, Ana. "Oporezivanje dohotka u Republici Hrvatskoj.." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:929728

Rašković, Ana. "Oporezivanje dohotka u Republici Hrvatskoj.." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:929728

Rašković, A. (2018). 'Oporezivanje dohotka u Republici Hrvatskoj.', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 26 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:929728

Rašković A. Oporezivanje dohotka u Republici Hrvatskoj. [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 November 26] Available at: https://urn.nsk.hr/urn:nbn:hr:145:929728

A. Rašković, "Oporezivanje dohotka u Republici Hrvatskoj.", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:929728

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Metadata
TitleOporezivanje dohotka u Republici Hrvatskoj.
Title (english)Income taxation in the Republic of Croatia
AuthorAna Rašković
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberBranko Matić (član povjerenstva)
Committee memberAntun Šundalić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-12-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U diplomskom radu se obrađuje porez na dohodak u svojstvu neposrednog (izravnog) poreza koji ima ima važnu ulogu u poreznom sustavu Republike Hrvatske. Ovim poreznim oblikom su obuhvaćene fizičke osobe koji su obveznici poreza na dohodak. Definiranje i pojašnjenje vrste dohodaka s obzirom na izvor dohotka i to: dohodak od nesamostalnog rada, dohodak od samostalne djelatnosti, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja, drugi dohodak,te metodologija utvrđivanja porezne obveze i poreznih stopa i utvrđivanje poreznog razdoblja. U diplomskom radu obrađuje se primici koji se ne smatraju dohotkom, porezni gubitak te osobni odbitak kao neoporezivi dio dohotka.
Abstract (english)
The graduation thesis deals with income tax as a direct (direct) tax which plays an important role in the tax system of the Republic of Croatia. This tax form covers natural persons who are taxpayers of income tax. Definition and clarification of the types of income with regard to the source of income: income from employment, self-employment income, property and property income, capital income, insurance income, other income, and the methodology for determining the tax liability and tax rates; and determining the tax period. In the graduate thesis, receipts are not considered income, tax loss and personal deduction as an inexhaustible part of the income.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:929728
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 on2019-02-12 16:56:27