prikaz prve stranice dokumenta Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije
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master's thesis
Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2017. urn:nbn:hr:145:802440
Pandurić, Ana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

Cite this document

Pandurić, A. (2017). Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije (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:145:802440

Pandurić, Ana. "Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:802440

Pandurić, Ana. "Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:802440

Pandurić, A. (2017). 'Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:802440

Pandurić A. Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:802440

A. Pandurić, "Porez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije", 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:145:802440

Metadata
TitlePorez na dohodak u Republici Hrvatskoj i odabranim zemljama Europske unije
Title (english)Personal income tax in The Republic of Croatia and selected countries of European Union
AuthorAna Pandurić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberIvan Kristek (član povjerenstva)
Committee memberIvan Ferenčak (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
Diplomskim radom podrobnije je opisan pojam i značaj poreznog sustava. Prikupljanje financijskih sredstava za podmirenje javnih potreba jedan je od glavnih zadataka poreznog sustava, ali potrebno je izvršavati i zadatke iz socijalnog, političkog i kulturnog života. Suvremene zemlje oporezivanje provode primjenom više poreznih oblika te na taj način povećavaju mogućnost sudjelovanja u proizvodnji i razmjeni i raspodjeljuju porezni teret na veći broj poreznih obveznika. Prikazani su zahtjevi koji se stavljaju pred suvremeni porezni sustav te načela na kojima se treba zasnivati. Nakon ulaska Republike Hrvatske u Europsku uniju bilo je potrebno uskladiti oporezivanje s određenim odredbama. Na taj način osigurava se načelo nediskriminacije i omogućava slobodno kretanje na zajedničkom tržištu. Najvažniji porezni oblici su porez na dohodak, porez na dobit i opći porez na promet. Prikazan je njihov povijesni razvoj i karakteristike, a naglasak je stavljen na porez na dohodak. Rad opisuje ulogu poreza na dohodak koji se odnosi izravno na fizičke osobe i njihovu ekonomsku snagu. Također, objašnjeni su glavni zadaci poreza na dohodak, izvori dohotka, porezni obveznici, predmet oporezivanja te stope poreza. Analiziran je i prikazan obračun poreza na dohodak u Hrvatskoj prema vrstama izvora dohotka, a zatim uspoređen s načinom oporezivanja dohotka u odabranim zemljama Europske unije- Austriji, Mađarskoj i Irskoj.
Abstract (english)
This graduate paper consists of more detailed description of concept and meaning of tax system. Fundraising for settlement of public needs is one of the main objectives of tax system, but it's also important to carry out tasks from social, political and cultural life. Modern countries implement taxation through more tax forms, and that way they increase the possibility of participating in production and exchange, distributing tax burden on a larger number of tax collectors. The demands placed on the modern tax system and principles on which it should be based on are also explained. After The Republic of Croatia joined the European Union, it was necessary to adjust taxation to match certain provisions. The ensures the principle of non-discrimination and enables free movement in the common market. The most important tax forms are personal income tax, corporate income tax, and general sales tax. Their historical development and characteristics are also shown, with the emphasis on income tax. The paper describes the role of personal income tax, income sources, taxpayers, the subject of taxation and rates are also explained. Calculation of income tax by type of income source is analyzed and presented, then compared to the way of income taxation in selected European Union countries- Austria, Hungary and Ireland.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:802440
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 07:22:27