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master's thesis
Oporezivanje dohotka u Republici Hrvatskoj
2017. urn:nbn:hr:145:340084
Valjak, Tea
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Valjak, T. (2017). 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:145:340084

Valjak, Tea. "Oporezivanje dohotka 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:145:340084

Valjak, Tea. "Oporezivanje dohotka 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:145:340084

Valjak, T. (2017). 'Oporezivanje dohotka u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 01 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:340084

Valjak T. Oporezivanje dohotka u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2025 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:145:340084

T. Valjak, "Oporezivanje dohotka 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:145:340084

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Metadata
TitleOporezivanje dohotka u Republici Hrvatskoj
Title (english)TAXATION OF INCOME IN THE REPUBLIC OF CROATIA
AuthorTea Valjak
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberJosip Mesarić (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 country2017-07-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su obavezna davanja poreznih obveznika tj. građana koji ih uplaćuju u državnu blagajnu. Porezni sustav Republike Hrvatske čini sveukupnost poreza. Porezni sustav RH je pluralan što znači da ima više različitih poreza. Porezi se dijele na izravne i neizravne poreze. U izravne poreze ubrajaju se porez na dobit, porez na dohodak i prirez porezu na dohodak. U neizravne poreze ubrajaju se porez na dodanu vrijednost, trošarine te porez na promet nekretninama. Porezi se u Republici Hrvatskoj... More dijele na državne poreze, županijske, gradske ili općinske poreze, zajedničke poreze te poreze i naknade od igara na sreću i na priređivanje istih. Postoje načela kojima je vođen porezni sustav i koja treba poštovati, a ti su: učinkovitost, pravednost, jednostavnost i provedivost, izdašnost i elastičnost i sigurnost. Porez na dohodak jedan je od najstarijih oblika poreza. Zauzima značajno mjesto u poreznom sustavu zbog mogućnosti različitih promjena i reformi. Porez na dohodak je izravni, zajednički porez zbog toga što se prihodi od poreza na dohodak dijele između države, županije i općine ili grada. U Republici Hrvatskoj koriste se dva porezna razreda odnosno dvije porezne stope. Stopa od 24% primjenjuje se na dohodak do visine 17.500,00 kuna mjesečno, a stopa od 36% primjenjuje se na dohotke više od 17.500,00 kuna mjesečno. Porezni obveznik je svaka zaposlena osoba koja prima plaću ili ostvaruje dohodak po nekoj drugoj osnovi npr. dohodak od imovine i imovinskih prava, osiguranja, kapitala. Less
Abstract (english)
Taxes are obligatory for taxpayers, ie citizens who pay them to the state treasury. The tax system of the Republic of Croatia is the sum of all tax types. The Croatian tax system is plural, which means that it has several different taxes. Taxes are levied on direct and indirect taxes. Direct taxes include profit tax, income tax, and a surtax on income tax. Indirect taxes include value added tax, excise taxes and real estate sales tax. Taxes in the Republic of Croatia are divided to state... More taxes, county taxes, city or township taxes, common taxes, and taxes and fees for games of chance and for making them. There are principles on which the tax system is lead and they should be respected. Those principles are efficiency, fairness, simplicity and versatility, security, flexibility and elasticity. Income tax is one of the oldest forms of taxation. It occupies a significant place in the tax system due to the possibility of various changes and reforms. Income tax is a direct, common tax due to income tax revenues between the state, county and township or city. Two tax classes or two tax rates are used in the Republic of Croatia. The 24% rate applies to income up to HRK 17,500.00, while the rate of 36% is applied to income over HRK 17,500.00. A taxpayer is any employee who receives salary or earns income on some other basis, for example, income from property and property rights, insurance, capital etc. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:340084
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 on2017-07-14 07:43:08
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