prikaz prve stranice dokumenta Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije
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master's thesis
Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2016. urn:nbn:hr:145:618452
Novaković, Tonka
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

Novaković, T. (2016). Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama 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:145:618452

Novaković, Tonka. "Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:618452

Novaković, Tonka. "Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:618452

Novaković, T. (2016). 'Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 24 June 2024, https://urn.nsk.hr/urn:nbn:hr:145:618452

Novaković T. Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2016 [cited 2024 June 24] Available at: https://urn.nsk.hr/urn:nbn:hr:145:618452

T. Novaković, "Analiza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:145:618452

Metadata
TitleAnaliza poreza na dohodak u Republici Hrvatskoj i usporedba s izabranim članicama Europske Unije
AuthorTonka Novaković
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberDomagoj Karačić (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 country2016-09-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Pravednost i uĉinkovitost sustava oporezivanja dohotka predmet je brojnih analiza te ciljeva poreznih reformi koje provode vlade suvremenih država. Pravednost u oporezivanju postiže se primjenom načela horizontalne i vertikalne pravednosti. Prema prvom, porezni obveznici iste ili slične ekonomske snage trebaju snositi i isti porezni teret dok prema drugom načelu, porezni obveznici različitih ekonomskih snaga trebaju snositi i različit porezni teret. Većina zemalja Europske unije primjenjuje progresivne stope poreza na dohodak kojima nastoji postići pravednost u oporezivanju. Republika Hrvatska također primjenjuje progresivne stope pri oporezivanju dohotka, a karakteriziraju je česte promjene poreznih zakona, odnosno česte porezne korekcije kojima se mijenjaju porezne stope, porezni razredi te iznosi osobnih odbitaka.
Abstract (english)
Righteousness and efficiency in the system of personal income taxation is a subject of many analysis and goal of tax reforms that conducted governments of modern states. Righteousness in taxation is achieved by applying the principle of horizontal and vertical righteousness. According to the first principle, the taxpayers of the same or similar economic strength should bear the same tax burden while according the second principle, the taxpayers with the different economic strength should bear different tax burden. Most European Union countries apply progressive personal income tax rates which seeks to achieve righteousness in taxation. Croatia also applied a progressive rate in personal income taxation, and is characterized by frequent changes in tax laws and common tax adjustments that change the tax rates, tax brackets and amounts of personal allowances.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:618452
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 on2016-09-14 14:57:17