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master's thesis
Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:915166
Brkić, Ira
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Brkić, I. (2020). Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:915166

Brkić, Ira. "Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:915166

Brkić, Ira. "Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:915166

Brkić, I. (2020). 'Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:915166

Brkić I. Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:915166

I. Brkić, "Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:915166

Metadata
TitlePromjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine
Title (english)The analysis of personal income tax changes in Croatia in the period from 1994. to 2020.
AuthorIra Brkić
MentorDajana Barbić (mentor)
Committee memberMaja Mihelja Žaja (predsjednik povjerenstva)
Committee memberNika Šimurina (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2020-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Suvremena država je porezna država, a porez na dohodak jedan je od najznačajnijih poreznih prihoda svake suvremene države. Prema tome, važno je analizirati važnost, izdašnost i implikacije poreza na dohodak. Tema ovog diplomskog rada su promjene i reforme u sustavu poreza na dohodak u Republici Hrvatskoj. Cilj rada je analizirati sustav poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine i istražiti utjecaj poreznih promjena na visinu poreznog rizika te visinu prosječne neto plaće. U radu se razmatraju sve karakteristike i posebnosti ovog poreznog oblika te se analizira utjecaj promjena u poreznim stopama, poreznim razredima, osobnim odbicima i sl. tijekom različitih razdoblja hrvatske povijesti na visinu isplaćene neto plaće. Za izradu ovog rada korišteni su sekundarni izvori podataka prikupljeni iz relevantnih znanstvenih i stručnih članaka i knjiga te internetskih stranica i dostupnih baza podataka. U radu su korištene sljedeće metode istraživanja: deskripcija, klasifikacija, sinteza, analiza i dedukcija.
Abstract (english)
The modern state is a tax state and the income tax is one of the most significant tax revenues of any modern state. Therefore, it is important to analyze the importance, bounty and implications of personal income tax. The topic of this thesis are changes and reforms of personal income tax system in Croatia. The aim of the paper is to analyze the income tax system in the Republic of Croatia in the time period from 1994. – 2020. and to investigate the impact of tax changes on the level of tax risk and the amount of average net salary. This paper discusses all the characteristics and specialities of this form of taxation and analyzes the impact of changes in tax rates, tax classes, personal deductions, etc. during different periods of Croatian history on the level of paid net salary. Secondary data sources collected from relevant scientific and professional articles and books, as well as websites and available databases, were used to prepare this paper. The following research methods were used in the paper: description, classification, synthesis, analysis and deduction.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:915166
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/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 on2020-09-15 12:32:35