prikaz prve stranice dokumenta Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata
  Download
PDF 1.7 MB
master's thesis
Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:527116
Šarac, Sandra
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

Cite this document

Šarac, S. (2024). Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:527116

Šarac, Sandra. "Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:527116

Šarac, Sandra. "Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:527116

Šarac, S. (2024). 'Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 03 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:527116

Šarac S. Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 03] Available at: https://urn.nsk.hr/urn:nbn:hr:148:527116

S. Šarac, "Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:527116

Metadata
TitlePosebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata
Title (english)Special tax rates on income from dependent work to attract non-resident taxpayers
AuthorSandra Šarac
MentorAntea Barišić (mentor)
Committee memberAntea Barišić (predsjednik povjerenstva)
Committee memberAntonija Buljan (član povjerenstva)
Committee memberMarija Davidović (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2024-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Ovaj diplomski rad istražuje posebne stope poreza na dohodak od nesamostalnog rada u zemljama Europske unije i njihov utjecaj na migracije radnika. Fokus je na analizi kako ove porezne mjere utječu na odluke radnika o preseljenju te na učinkovitost poreznih mjera u privlačenju poreznih nerezidenata. Rad proučava pojmove i vrste međunarodnih migracija, s posebnim naglaskom na migracije unutar Europske unije. Analizira se oporezivanje dohotka od nesamostalnog rada u zemljama članicama Europske unije, uključujući različite modele oporezivanja i specifičnosti poreznih politika u odabranim zemljama. Rad pruža komparativnu analizu uspješnosti različitih zemalja u privlačenju radne snage kroz posebne stope poreza, pri čemu se razmatraju prednosti i nedostaci ovih mjera u obliku njihovog fiskalanog troška i broja korisnika poreznih shema. Na temelju rezultata istraživanja, donose se zaključci o implikacijama za porezne politike i predlažu se moguća poboljšanja kako bi se povećala konkurentnost u privlačenju kvalificiranih radnika na području EU.
Abstract (english)
This thesis investigates the special rates of income tax from dependent work in the countries of the European Union and these policies impact on worker migration. The focus is on the analysis of how these special tax measures affect workers' decisions to relocate and the effectiveness of tax measures in attracting tax non-residents. The paper studies the terms and types of international migration, with a special emphasis on migration within the European Union. The taxation of income from self-employment in the member states of the European Union is analyzed, including different taxation models and the specifics of tax policies in selected countries. A comparative analysis of the success of different countries in attracting labor through special tax rates is also carried out, considering the advantages and disadvantages of these measures in the form of their fiscal cost and the number of users of tax schemes. Based on the results of the research, conclusions are drawn on the implications for tax policies and possible improvements are proposed in order to increase competitiveness in attracting qualified workers in the EU.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:527116
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 conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2024-10-03 17:57:37