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undergraduate thesis
POREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA
Split: University of Split, 2022. urn:nbn:hr:228:034005
Šušnjara, Mia
University of Split
University Department of Professional Studies

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Šušnjara, M. (2022). POREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:034005

Šušnjara, Mia. "POREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:034005

Šušnjara, Mia. "POREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:034005

Šušnjara, M. (2022). 'POREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA', Undergraduate thesis, University of Split, accessed 24 August 2024, https://urn.nsk.hr/urn:nbn:hr:228:034005

Šušnjara M. POREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA [Undergraduate thesis]. Split: University of Split; 2022 [cited 2024 August 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:034005

M. Šušnjara, "POREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA", Undergraduate thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:034005

Metadata
TitlePOREZ NA DOHODAK OD NESAMOSTALNOG RADA SA OSVRTOM NA NEISPLATU PLAĆA
Title (english)INCOME TAX FROM INDEPENDENT WORK WITH A REVIEW OF NON-PAYMENT OF WAGES
AuthorMia Šušnjara
MentorMarko Miletić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberBranko Sorić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2022-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Dohodak od nesamostalnog rada je razlika između ostvarenih primitaka te izdataka u poreznom razdoblju. Najčešći dohodak od samostalnog rada jesu plaće i mirovine. Na dohodak od nesamostalnog rada postoji obvezna plaćanja poreza, a ista je regulirana Zakonom o porezu na dohodak i Pravilnikom o porezu na dohodak. Obveza poslodavca, prema Zakonu o radu, je isplatiti plaću svakom zaposleniku za obavljeni rad. U ugovoru o radu mora biti definiran datum do kojeg će poslodavac isplatiti plaću te radniku dostaviti obračun plaće. Ukoliko poslodavac ne isplati plaću, dužan je obračunati isti, a taj obračun služi kao dokaz u slučaju prisilne naplate u stečajnom postupku ili blokadi računa poslodavca.
Abstract (english)
Income from independent work is the difference between the realized receipts and expenditures in the tax period. The most common income from independent work is salaries and pensions. On income from independent work there is mandatory payment of taxes, and it is regulated by the Income Tax Act and the Income Tax Regulations. The obligation of the employer, according to the Labor Act, is to pay the salary of each employee for the work performed. The employment contract must define the date by which the employer will pay the salary and provide the worker with a payroll. If the employer does not pay the salary, he is obliged to calculate the same, and this calculation serves as evidence in the case of compulsory collection in bankruptcy proceedings or the blocking of the employer's account.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:034005
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-09-13 07:57:02