prikaz prve stranice dokumenta Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke
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master's thesis
Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2017. urn:nbn:hr:145:579283
Herceg, Josipa
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Institutional repository: EFOS REPOSITORY

Cite this document

Herceg, J. (2017). Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke (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:145:579283

Herceg, Josipa. "Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:579283

Herceg, Josipa. "Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:579283

Herceg, J. (2017). 'Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 26 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:579283

Herceg J. Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 November 26] Available at: https://urn.nsk.hr/urn:nbn:hr:145:579283

J. Herceg, "Porez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke", 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:145:579283

Metadata
TitlePorez na dohodak od nesamostalnog rada - komparacija Rebublike Hrvatske i Savezne Republike Njemačke
Title (english)INCOME TAX ON EMPLOYMENT – COMPARISON REPUBLIC OF CROATIA AND FEDERAL REPUBLIC OF GERMANY
AuthorJosipa Herceg
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberJosip Mesarić (član povjerenstva)
Committee memberDomagoj Sajter (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2017-06-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi u Republici Hrvatskoj dijele se na državne, županijske, građanske i zajedničke. Porez na dohodak pripada zajedničkim porezima. Porez na dohodak je izravni porez, odnosno porez koji se nameće izravno na dohodak osobe, najtipičniji je oblik izravnog poreza, dok je porez na promet najtipičniji neizravni porez. Tema ovoga rada je usporedba poreza na dohodak, sa naglaskom na porez od nesamostalnog rada, u Republici Hrvatskoj i Saveznoj Republici Njemačkoj. Promatrane države primjenjuju progresivne stope poreza na dohodak kojima nastoje biti pravedni u oporezivanju. Naime, to znači da porezni obveznici različitog ekonomskog stanja nose različit porezni teret, odnosno porezni obveznici sa istim ekonomskim stanjem nose isti porezni teret. Promatrajući porez na dohodak sa aspekta poreznog obveznika, porezne osnovice, poreznih stopa i poreznih olakšica, ustanovljeno je kako postoje sličnosti i razlike u poreznim sustavima promatranih zemalja. Svaka pojedina zemlja donosi svoje zakone po kojima se vrši oporezivanje, koji se iz godine u godinu mijenjaju ili korigiraju. Cilj poreznog sustava je harmonizacija koja bi osigurala dobrobit za državu, poslodavce i zaposlenike.
Abstract (english)
In the Republic of Croatia taxes are divided into governmental, local (counties), civil and common taxes. Income taxes are included in the common taxes. Income taxes are direct taxes included in income taxes and is the most typical form of direct taxes, while the traid taxes are the most typical indirect taxes. The subject of this paper is the comparison of income taxes with an emphasis on salaried income taxes in the Republic of Croatia and Federal Republic of Germany. These observed countries apply progressive income tax rates with tendence of righteous taxation. This means that taxpayers with different income carry different tax burden, respectively that taxpayers with the same income carry an equal tax burden. In the perspective of a taxpayer in focus on the income tax, tax base, tax rate and tax relief it was concluded that there are similarities and differences in the tax systems in the observed coutries. Each country is giving its own laws by which taxation is conducted and these laws are being changed and corrected every year. The goal of the tax system is harmonization to ensure wellbeing of the state, employers and employees.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:579283
Study programmeTitle: Business economy; specializations in: Trade and logistics, Management
Course: Trade and logistics
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 on2017-06-20 11:46:29