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master's thesis
Oporezivanje zaposlenika u Europskoj Uniji
2016. urn:nbn:hr:145:591001
Kuridža, Goranka
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

Cite this document

Kuridža, G. (2016). Oporezivanje zaposlenika u Europskoj Uniji (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:591001

Kuridža, Goranka. "Oporezivanje zaposlenika u Europskoj Uniji." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:591001

Kuridža, Goranka. "Oporezivanje zaposlenika u Europskoj Uniji." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:591001

Kuridža, G. (2016). 'Oporezivanje zaposlenika u Europskoj Uniji', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 27 September 2023, https://urn.nsk.hr/urn:nbn:hr:145:591001

Kuridža G. Oporezivanje zaposlenika u Europskoj Uniji [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2016 [cited 2023 September 27] Available at: https://urn.nsk.hr/urn:nbn:hr:145:591001

G. Kuridža, "Oporezivanje zaposlenika u Europskoj Uniji", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:145:591001

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Metadata
TitleOporezivanje zaposlenika u Europskoj Uniji
Title (english)TAXATION OF EMPLOYEES IN EUROPEAN UNION
AuthorGoranka Kuridža
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberJerko Glavaš (član povjerenstva)
Committee memberBlaženka Hadrović Zekić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2016, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su jedan od najznačajnijih izvora prihoda gotovo u svakoj državi. Poreznih oblika je mnogo te oporezivanju podliježu i pravne osobe i fizičke osobe. Poslodavci su zakonom obvezni isplaćivati zaposlenicima naknadu za rad u visini koja je dogovorena Ugovorom o radu. Prilikom obračuna plaće visina bruto plaća određuje i visinu poreza koju poslodavac i zaposlenik moraju platiti državi. Način oporezivanja plaća je drugačiju svakoj državi, ovisno kako je vlada pojedine zemlje donijela odluke. Stoga je jedan od najsloženijih poreza upravo porez na dohodak. Uz porezne stope na dohodak, zaposlenici su obvezni plaćati i doprinose za socijalna osiguranja (najčešće doprinosi za mirovinsko i zdravstveno osiguranje), poreze solidarnosti, lokalne prireze, crkvene prireze i slično, također ovisno o odlukama vlade pojedine zemlje.
Abstract (english)
Taxes are one of the most important sources of revenues in almost every country. There are many forms of taxes and both business entities and individuals are subjects of taxation. Employers are obligated by law to pay employees workers' compensation that is agreed on in the labour contract. When payroll is accounted, gross income is used to determine net income and also the amount of taxes an employer and an employee are obligated to pay to the country. The method of taxation differs from country to country, depending on the decisions its government has made. Therefore, one of the most complex taxes is the income tax. Besides the income tax, employees are obligated to pay social security contributions (the most common are health and retirement contribution), solidarity taxes, local surtaxes, church taxes etc. which also depend on the decisions of each country.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:591001
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 on2016-12-20 15:44:40