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master's thesis
Učinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine
Diplomski rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2021. urn:nbn:hr:145:134764
Bogojević, Dajana
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

Bogojević, D. (2021). Učinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine : Diplomski rad (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:145:134764

Bogojević, Dajana. "Učinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:134764

Bogojević, Dajana. "Učinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:134764

Bogojević, D. (2021). 'Učinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 June 2024, https://urn.nsk.hr/urn:nbn:hr:145:134764

Bogojević D. Učinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 June 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:134764

D. Bogojević, "Učinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine : Diplomski rad", Master's 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:145:134764

Metadata
TitleUčinkovitost reformi poreza na dohodak u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine : Diplomski rad
Title (english)EFFECTIVENESS OF INCOME TAX REFORMS IN THE REPUBLIC OF CROATIA FROM 2005 TO 2019 : Graduate paper
AuthorDajana Bogojević
MentorBranimir Marković (mentor)
Committee memberDomagoj Sajter (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-02-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak predstavlja izravni oblik poreza kojim su obuhvaćeni dohoci koje ostvaruju fizičke osobe. Porez na dohodak je jedan od najznačajnijih poreznih oblika hrvatskog poreznog sustava, čija se važnost ponajprije očituje u njegovoj djelotvornosti kao instrumenta fiskalne politike, ali i kao instrumenta redistribucijske i socijalne politike. Tematika oporezivanja dohotka fizičkih osoba je u Republici Hrvatskoj uređena prvenstveno Zakonom o porezu na dohodak i Pravilnikom o porezu na dohodak. Od 1994. godine, kada je na snagu stupio prvi hrvatski Zakon o porezu na dohodak, provedene su brojne izmjene i dopune Zakona te su doneseni i novi Zakoni o porezu na dohodak. Učestalim izmjenama poreznih propisa nastoje se umanjiti ključni nedostaci sustava oporezivanja dohotka, među kojima se osobito ističe visoka razina poreznog opterećenja, s ciljem izgradnje jednostavnog, socijalno pravednog i konkurentnog poreznog sustava. U ovom se radu analiziraju promjene u oporezivanju dohotka u Republici Hrvatskoj u razdoblju od 2005. do 2019. godine, te se analizira učinak istih na porezni teret kojeg snose obveznici poreza na dohodak od nesamostalnog rada u promatranom razdoblju.
Abstract (english)
Income tax is a type of tax that is directly imposed on incomes generated by individuals. Income tax is one of the most important tax forms of the Croatian tax system, whose importance is primarily reflected in its effectiveness as an instrument of fiscal policy, but also as an instrument of redistribution and social policy. The issue of personal income taxation in the Republic of Croatia is primarily regulated by the Income Tax Act and the Income Tax Ordinance. Since 1994, when the first Croatian Income Tax Act came into force, numerous amendments have been made to the Income Tax Act and new Income Tax Acts have been adopted. Frequent changes in tax regulations seek to reduce the key shortcomings of the income tax system, especially the high level of the tax burden, with the aim of establishing a simple, socially just and competitive tax system. This paper analyzes the changes in income taxation in the Republic of Croatia in the period from 2005 to 2019 and their effect on the tax burden on employment income in the observed period.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:134764
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-09-16 08:56:01