prikaz prve stranice dokumenta Porez na dohodak
  Download
PDF 650.98 KB
undergraduate thesis
Porez na dohodak
Split: University of Split, Faculty of Maritime Studies, 2024. urn:nbn:hr:164:754091
Gojun, Suzana
University of Split
Faculty of Maritime Studies
Department of nautical studies

Institutional repository: Repository - Faculty of Maritime Studies - Split

Cite this document

Gojun, S. (2024). Porez na dohodak (Undergraduate thesis). Split: University of Split, Faculty of Maritime Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:164:754091

Gojun, Suzana. "Porez na dohodak." Undergraduate thesis, University of Split, Faculty of Maritime Studies, 2024. https://urn.nsk.hr/urn:nbn:hr:164:754091

Gojun, Suzana. "Porez na dohodak." Undergraduate thesis, University of Split, Faculty of Maritime Studies, 2024. https://urn.nsk.hr/urn:nbn:hr:164:754091

Gojun, S. (2024). 'Porez na dohodak', Undergraduate thesis, University of Split, Faculty of Maritime Studies, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:164:754091

Gojun S. Porez na dohodak [Undergraduate thesis]. Split: University of Split, Faculty of Maritime Studies; 2024 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:164:754091

S. Gojun, "Porez na dohodak", Undergraduate thesis, University of Split, Faculty of Maritime Studies, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:164:754091

Metadata
TitlePorez na dohodak
Title (english)Income tax
AuthorSuzana Gojun
MentorMario Filipović (mentor)
Committee memberVeljko Plazibat (predsjednik povjerenstva)
Committee memberGorana Jelić Mrčelić (član povjerenstva)
GranterUniversity of Split
Faculty of Maritime Studies
(Department of nautical studies)
Split
Defense date and country2024-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		TECHNICAL SCIENCES
Traffic and Transport Technology
Abstract
Porez na dohodak fizičkih osoba predstavlja vitalni segment poreznog sustava Republike Hrvatske, često podložan promjenama i prilagodbama u skladu s ekonomskim i društvenim potrebama. Ovaj izravni porez se obračunava na temelju stvarno ostvarenog dohotka pojedinca, uzimajući u obzir različite izvore prihoda i primjenjujući odgovarajuće porezne stope. Kroz detaljnu analizu povijesti poreznog sustava, osnovnih karakteristika poreza na dohodak, kategorija dohotka podložnih oporezivanju te primjene međunarodnih ugovora, ovaj rad ima za cilj pružiti sveobuhvatan uvid u kompleksnost poreznog sustava koji se primjenjuje na fizičke osobe u Hrvatskoj. Raznolikost vrsta dohotka, kao što su primanja od nesamostalnog rada, dohodak od samostalne djelatnosti, dohodak od imovine i imovinskih prava te dohodak od kapitala, zahtijeva posebne strategije oporezivanja i obračuna poreza. Kroz razumijevanje i analizu poreznih obveza i olakšica, kao i identifikaciju obveza poreznih obveznika u vezi s plaćanjem poreza na dohodak, ovaj rad pruža jasnu sliku o važnosti poreznog sustava u financiranju državnih i lokalnih institucija te postizanju ravnoteže između pravednosti i efikasnosti u poreznom sustavu Republike Hrvatske.
Abstract (english)
Income tax for individuals represents a vital segment of the tax system of the Republic of Croatia, often subject to changes and adaptations in line with economic and social needs. This direct tax is calculated based on an individual's actual income, taking into account various sources of revenue and applying appropriate tax rates. Through a detailed analysis of the history of the tax system, basic characteristics of income tax, categories of taxable income, and the application of international agreements, this paper aims to provide a comprehensive insight into the complexity of the tax system applied to individuals in Croatia. The diversity of income types, such as earnings from dependent work, income from self-employment, income from property and property rights, and income from capital, requires specific tax strategies and calculation methods. By understanding and analyzing tax obligations and reliefs, as well as identifying taxpayers' obligations regarding the payment of income tax, this paper offers a clear picture of the importance of the tax system in financing state and local institutions and achieving a balance between fairness and efficiency in the tax system of the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:164:754091
Study programmeTitle: Maritime Industry Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/ prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka pomorskog menadžmenta (sveučilišni/a prvostupnik/ prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka pomorskog menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-10-02 08:58:47