prikaz prve stranice dokumenta Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji
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master's thesis
Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:398233
Čolić, Lorena
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Čolić, L. (2024). Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:398233

Čolić, Lorena. "Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:398233

Čolić, Lorena. "Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:398233

Čolić, L. (2024). 'Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:398233

Čolić L. Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:398233

L. Čolić, "Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:398233

Metadata
TitleRačunovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji
Title (english)Accounting aspect of income tax in the Republic of Croatia, the Republic of Austria and the Republic of Slovenia
AuthorLorena Čolić
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija Kostić (član povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez na dohodak je jedan od najznačajnijih poreznih oblika svakog suvremenog poreznog sustava. To je oblik izravnog oporezivanja koji se koristi na dohodak pojedinaca te je subjektivni porez kod kojeg se u obzir uzimaju osobne karakteristike poreznog obveznika. U Republici Hrvatskoj se primjenjuju progresivne porezne stope čime se osigurava jednakost i pravednost u poreznom sustavu. Oporezuje se dohodak iz pet izvora, a to su dohodak od nesamostalne djelatnosti, dohodak od samostalne djelatnosti, dohodak od imovine i imovinskih prava, dohodak od kapitala te drugi dohodak. U ovom radu se prikazuju potrebne stavke za obračun poreza na dohodak u Republici Hrvatskoj. Također je izvršena analiza poreza na dohodak u Republici Austriji i Republici Sloveniji. Na kraju, provedena je komparativna analiza obračuna poreza na dohodak od nesamostalnog rada kroz tri slučaja: porezni obveznik bez djece i bez uzdržavanog člana, porezni obveznik s jednim djetetom te porezni obveznik s uzdržavanim članom i dvoje djece.
Abstract (english)
Income tax is one of the most important tax forms in any modern tax system. It is a form of direct taxation that is used on the income of individuals and is a subjective tax that takes into account the personal characteristics of the taxpayer. Progressive tax rates are applied in the Republic of Croatia, which ensures equality and fairness in the tax system. It is taxed on income from five sources, which are income from non-exclusive labor, income from independent labor, income from property and property rights, income from capital and other income. This paper presents the essential items for the accounting income tax in the Republic of Croatia. The income tax analysis has also been performed in the Republic of Austria and the Republic of Slovenia. Finally, a comparative analysis of the calculation of income tax from no-exclusive labor was carried out through three cases: a taxpayer without children and without a dependent member, a taxpayer with one child and a taxpayer with a dependent member and two children.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:398233
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna 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 on2024-09-19 14:17:47