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master's thesis
Oporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije
2016. urn:nbn:hr:145:722028
Davidović, Marija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Davidović, M. (2016). Oporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije (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:145:722028

Davidović, Marija. "Oporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:722028

Davidović, Marija. "Oporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:722028

Davidović, M. (2016). 'Oporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:722028

Davidović M. Oporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2016 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:145:722028

M. Davidović, "Oporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:145:722028

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Metadata
TitleOporezivanje plaća u Republici Hrvatskoj i usporedba s odabranim zemljama Europske unije
Title (english)TAXATION OF WAGES IN REPUBLIC OF CROATIA AND COMPARISON WITH SELECTED COUNTRIES OF THE EUROPEAN UNION
AuthorMarija Davidović
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
Committee memberBoris Crnković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2016-09-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Pojam poreza kao povijesne kategorije nastao je na temelju političkih, socijalnih, ekonomskih, ali i drugih utjecaja. Porez predstavlja oblik prisilnog davanja koje država nameće, i predstavlja najznačajniji instrument prikupljanja prihoda u svakoj državi. Porezni sustav u cjelini i oporezivanje plaća kao dio te cjeline, važni su čimbenici koji utječu na međunarodni položaj i ukupnu konkurentnost zemalja. Porez na dohodak javlja se u vrijeme kada sve više ljudi ostvaruje dohodak čime se otvara mogućnost uvođenja dohotka kao predmeta oporezivanja. Porez na dohodak porezni je oblik koji ulazi u krug najsloženijih poreznih oblika. Važan preduvjet njegova uspješnog ubiranja je razvijeno gospodarstvo s visokom zaposlenošću, te izražena spremnost poreznih obveznika na suradnju s poreznom vlašću. Cilj rada je proučiti oporezivanje dohotka od nesamostalnog rada u Češkoj, Hrvatskoj, Italiji, Sloveniji i Španjolskoj, te analizirati i usporediti njihove porezne klinove. Promatraju se različiti tipovi obitelji i razine bruto plaće s obzirom na iznos prosječne godišnje bruto plaće. Češka, Hrvatska, Italija, Slovenija i Španjolska razlikuju se ne samo u razini prosječne bruto plaće, već također i u ukupnom oporezivanju plaće. Porezi na plaće predstavljaju veliki dio troškova rada. Porezi na rad, i porezi na plaće, drže značajan udio u državnim prihodima. U ovom radu se predstavlja pregled stopa poreza na dohodak i doprinosa za socijalno osiguranje, te slijedi prikaz izračuna poreza i poreznih klinova za različite razine bruto plaće za svaku zemlju.
Abstract (english)
The notion of tax as a historical category is based by political, social, economic but also on many other occasions. The tax is a form of enforced giving imposed by the state and is the most important instrument revenue collection in each state. The tax system as a whole and the taxation of wages in particular are important factors that influence the international positioning and overall competitiveness of countries. Income tax arises at the time when more and more people realize income which opens the possibility of introducing income as subject of taxation. Income tax is a form which belongs to the most complicated tax forms. The important precondition for its successful collection is a developed economy with high employment, and willingness of taxpayers to cooperate with the tax authorities. The goal of this work is to examine the taxation of income from the work in Czech, Croatia, Italy, Slovenia and the Spain, and analyze and compare their tax wedges. There are few different family types observed and wage levels considering the value of the average annual gross wage earnings. Czech, Croatia, Italy, Slovenia and Spain differ not only in level of average gross wage but also in the overall taxation of wages. Taxes on wages represent a large proportion of labour costs. Taxes on labour, and taxes on wages, provide substantial revenue for government budgets. In this work is an overview of the personal income tax systems and social security contribution rates is presented, followed by the calculation of taxes and consequently tax wedges for different gross wage levels for each country.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:722028
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 on2016-09-15 12:55:07