prikaz prve stranice dokumenta POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI
  Download
PDF 849.83 KB
undergraduate thesis
POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI
Završni rad
2021. urn:nbn:hr:145:801381
Pešut, Marin
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Pešut, M. (2021). POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:801381

Pešut, Marin. "POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:801381

Pešut, Marin. "POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:801381

Pešut, M. (2021). 'POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:801381

Pešut M. POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:145:801381

M. Pešut, "POREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:801381

Please login to the repository to save this object to your list.
Metadata
TitlePOREZ NA DOHODAK – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad
Title (english)INCOME TAX – ANALYSIS, FINANCIAL ROLE AND OTHER EFFECTS : Final paper
AuthorMarin Pešut
MentorBranimir Marković (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak jedan je od suvremenih vrsta poreza koji ima važnu ulogu u poreznom sustavu države. Definira se kao izravni porez, odnosno kao porez koji je izravno nametnut osobama koje ostvaruju dohodak te snose porezni teret. Smatra se najkarakterističnijim oblikom izravnih poreza. Obveznicima poreza na dohodak smatraju se sve fizičke osobe koje ostvaruju dohodak u Republici Hrvatskoj. Većim brojem poreznih obveznika, države ostvaruju veću financijsku izdašnost. Temeljnom vrijednošću poreza na dohodak smatra se nametanje na oporezivi dohodak pojedinaca, obično prema progresivnim poreznim stopama. Zbog navedenog svojstva porez na dohodak lako se prilagođava sposobnosti plaćanja pojedinaca i domaćinstva. Zahvaljujući dobroj prilagodbi sposobnosti plaćanja, nakon oporezivanja postiže se pravednija raspodjela dohotka nego prije oporezivanja. Ovaj porezni oblik u brojnim je zemljama jedan od osnovnih poreza, budući da svojom progresivnošću doprinosi pravednosti poreznog sustava. U radu se analizira porezni sustav, povijest poreza te porez na dohodak. Najveći naglasak je na porezu na dohodak, što je i ujedno tema ovoga završnog rada.
Abstract (english)
Income tax is one of the modern types of taxes that plays an important role in the tax system of the state. It is defined as a direct tax, in other words as a tax that is directly imposed on persons who earn income and bear the tax burden. It is considered the most characteristic form of direct taxes. All people earning income in the Republic of Croatia are considered to be income tax payers. With more taxpayers, states achieve greater financial generosity. The core value of income tax is considered to be the imposition on the taxable income of individuals, usually according to progressive tax rates. Due to the stated property, income tax is easily adjusted to the ability of individuals and households to pay. Thanks to a good adjustment of the ability to pay, a fairer distribution of income before tax is achieved after taxation. This form of taxation is one of the basic taxes in many countries, as its progressiveness contributes to the fairness of the tax system. This paper analyzes the concept of tax system, the history of tax and income tax. The greatest emphasis is on income tax, which is also the topic of this final paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:801381
Study programmeTitle: ECONOMIC POLICY AND REGIONAL DEVELOPMENT
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-06-09 13:22:08