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undergraduate thesis
Analiza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:041132
Hrvoić, Lucija
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

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Hrvoić, L. (2021). Analiza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:041132

Hrvoić, Lucija. "Analiza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:041132

Hrvoić, Lucija. "Analiza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:041132

Hrvoić, L. (2021). 'Analiza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:041132

Hrvoić L. Analiza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:148:041132

L. Hrvoić, "Analiza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:041132

Metadata
TitleAnaliza poreznih reformi i njihov utjecaj na visinu plaće u Hrvatskoj
Title (english)Analysis of tax reforms and their impact on the level of wages in Croatia
AuthorLucija Hrvoić
MentorMaja Mihelja Žaja (mentor)
MBZ: 295693
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2021-07-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U ovom se radu analiziraju promjene u poreznim reformama od 1994. godine do 2021. godine te kako su utjecale na visinu plaća u Hrvatskoj. Najprije se objašnjava što su porezi, njihova uloga u državi, karakteristike poreza te koji su ciljevi oporezivanja. Nakon tog teorijski je pojašnjen porez na dohodak, tko je porezni obveznik, što je porezna osnovica, koje su porezne stope i koji su oporezivi i neoporezivi izvori dohotka. U završnom dijelu rada analiziraju se porezne reforme koje su podijeljene na tri razdoblja, prikazuju se promjene i izmjene u Zakonu o porezu na dohodak, promjene u poreznim razredima i poreznim stopama. Uz navedeno analiziraju se doprinosi koji se naplaćuju od strane zaposlenika ili poslodavca, te kako navedeno utječe na visinu plaće.
Abstract (english)
This paper analyzes the changes in tax reforms from 1994 to 2021 and how they affected wages in Croatia. It is first explained what taxes are, their role in the state, the characteristics of taxes that are the objectives of taxation. Furthermore, it is theoretically explained what is income tax, who is the taxpayer, what is the tax base, what are the tax rates and what are the taxable and non-taxable sources of income. The final part of the paper analyses tax reforms that are divided in three sections, shows changes in the income tax law, changes in tax classes and tax rates. In addition, the paper analyses contributions, which are collected by the employees or the employer, and how it affects the salary.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:041132
Study programmeTitle: Business Economics
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica 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 on2021-07-05 16:57:58