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master's thesis
Analiza poreza na dohodak u Republici Hrvatskoj
2017. urn:nbn:hr:145:290693
Banjan, Lucija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Banjan, L. (2017). Analiza poreza na dohodak 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:145:290693

Banjan, Lucija. "Analiza poreza na dohodak u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:290693

Banjan, Lucija. "Analiza poreza na dohodak u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:290693

Banjan, L. (2017). 'Analiza poreza na dohodak u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 02 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:290693

Banjan L. Analiza poreza na dohodak u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2025 April 02] Available at: https://urn.nsk.hr/urn:nbn:hr:145:290693

L. Banjan, "Analiza poreza na dohodak u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:290693

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Metadata
TitleAnaliza poreza na dohodak u Republici Hrvatskoj
Title (english)ANALYSIS OF INCOME TAX IN REPUBLIC OF CROATIA
AuthorLucija Banjan
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberDavor Dujak (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 country2017-03-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Prateći kroz povijest, ali i kroz ciljeve oporezivanja, porezni sustav uvijek se povezuje s ustrojstvom države. Za sagledavanje ukupne slike treba proučiti razdoblja i način njihova nastanka pošto su oni uvijek utjecali na ukupnu populaciju. Jasno je da su porezi i porezni sustavi suvremenih zemalja podložni promjenama, ali treba paziti da one nisu česte i velike, jer provesti porezni sustav koji će funkcionirati pravedno, efikasno i neutralno je vrlo složen zadatak koji zahtjeva stručnost i... More predanost. Porez na dohodak je, uz porez na promet, jedan od najvažnijih poreznih oblika današnjice. Njegova bitna značajka, ogleda se u njegovoj financijskoj izdašnosti ali i u njegovoj elastičnoj i vrlo djelotvornoj ulozi u rješavanju ekonomskih i socijalnih pitanja. Kompliciranost poreza na dohodak ne ogleda se samo na poteškoće vezane pri utvrđivanju porezne osnovice, nego i na utvrđivanje poreznih oslobođenja i olakšica. Naime, porez na dohodak najuže je vezan uz samog poreznog obveznika jer ni u jednom drugom poreznom obliku različite osobinske karakteristike nisu toliko izražajne u utvrđivanju poreznog opterećenja, kao što je to u slučaju kod poreza na dohodak. Osobni dohodak su mnogi smatrali, odnosno smatraju najboljim pokazateljem nečije ekonomske snage međutim, s vremenom sve se više povećavao broj ekonomskih teoretičara koji zagovaraju oporezivanje potrošnje u odnosu na dohodak. Glavne značajke koje se zamjeraju porezu na dohodak, između ostalog su to što je jedan od najvećih problema prilikom primjene ove vrste poreza utvrđivanje samog dohotka poreznog obveznika. Osim toga, porez na dohodak nije neutralan, odnosno može utjecati na ponašanje poreznog obveznika u vidu sklonosti prema štednji, formiranje kapitala, veličinu i strukturu kapitala, i drugo. Less
Abstract (english)
Historically speaking, tax system is usually relate to state conformation. Time periods and the way they occur make the main influence on the whole population. Therefore, that must be fully study for making the big picture. Taxes and whole tax system are subject to change. However, right, efficient and neutral tax system require professionalism and commitment so that is why changes cannot be often or big. Nowadays, income tax is the most important of all. Its financial bounty as well as... More the elastic and effective role in economic and social affairs make the essential feature. Complexity of income tax isn't just determining the tax base, but also determining tax exemptions and concessions. Furthermore, income tax is closely tied with taxpayer. Any other form of taxes don’t have these trait characteristics expressed in determination of the tax burden. Income tax is the main indicator of someone's economic strength. However, many of the economic theorists advocate consumption taxation over income. The main problem of income tax is determining the income of the taxpayer. And most importantly, income tax is not neutral so it can affect on taxpayer's behavior such as propensity towards saving, formation of capital, the size and structure of capital, etc. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:290693
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 on2017-04-27 11:20:23
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