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master's thesis
Usporedba poreza na dohodak i poreza na dobit
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. urn:nbn:hr:132:801347
Pilipović, Sanja
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Pilipović, S. (2020). Usporedba poreza na dohodak i poreza na dobit (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:801347

Pilipović, Sanja. "Usporedba poreza na dohodak i poreza na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:801347

Pilipović, Sanja. "Usporedba poreza na dohodak i poreza na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:801347

Pilipović, S. (2020). 'Usporedba poreza na dohodak i poreza na dobit', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 26 June 2024, https://urn.nsk.hr/urn:nbn:hr:132:801347

Pilipović S. Usporedba poreza na dohodak i poreza na dobit [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 June 26] Available at: https://urn.nsk.hr/urn:nbn:hr:132:801347

S. Pilipović, "Usporedba poreza na dohodak i poreza na dobit", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:801347

Metadata
TitleUsporedba poreza na dohodak i poreza na dobit
Title (english)Comparison of income and profit tax
AuthorSanja Pilipović
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberPredrag Zima (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2020-03-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Hrvatski porezni sustav usklađen je s europskim načelima u kojem je izjednačen položaj svih poreznih obveznika. Između ostalih tim istim sustavom utvrđena su i dva poreza : porez na dobit i porez na dohodak koji su glavna tema ovoga diplomskog rada. Porez na dohodak je prije svega vrsta poreza kojim se oporezuje dohodak fizičkih osoba za razliku od poreza na dobit kojim se oporezuje trgovačko društvo i druga fizička i pravna osoba koja gospodarsku djelatnost obavlja samostalno, trajno i radi ostvarenja dobiti, dohotka ili drugih gospodarsko procjenjivih koristi. Oba zakona regulirana su temeljnim zakonima kao što su Zakon o porezu na dohodak i Zakon o porezu na dobit ali isto tako postoje i pravilnici te brojni posebni propisi kojima se zasebno uređuju razni oblici poreza te prava i obveze poreznih obveznika. Porezna uprava u sastavu Ministarstva financija jedinstvena je i samostalna upravna organizacija kojoj je temeljna zadaća primjena i nadzor poreznih propisa, utvrđivanje poreznih obveza, prikupljanje, evidentiranje, obrada i provjeravanje podatka bitnih za utvrđivanje porezne osnovice, te analiza podataka o obračunatim porezima kako poreza na dohodak tako i poreza na dobit. U ovom završnom radu nakon uvodnog razmatranja detaljnije će biti razrađen postupak utvrđivanja poreza na dohodak kao i poreza na dobit od njihovih osnovnih karakteristike tko su porezni obveznici, koje su porezne osnovice , predmeti oporezivanja, stope pa do obveze podnošenja konačnih završnih poreznih prijava, a u zaključku ovoga rada sučeliti ćemo ta dva navedena zakona da utvrdimo njihove sličnosti odnosno njihove različitosti.
Abstract (english)
The Croatina tax system is in complience with the European principles which means that the status as well as the obligation of all tax payers is equal. This type of tax system has established two kinds of taxes: profit tax and income tax, and these two are the theme of this master's thesis. The profit tax is mainly focused on natural person's profit unlike the income tax where the scope is on companies, legal persons and natural persons who carry out economic activity independently and permanently with the purpose of making a profit, income or any other economicly assessable benefits. Both of these laws are regulated by the Profit Tax Law and the Income Tax Law and there are also law books and regulations for impelementing taxes and the the tax payers' rights and obligations. The Tax Administration is unique body which operates individually under the Ministry of Finance with the scope of implementing and monitoring tax regulations, claiming tax liabilities, collecting, registering, processing and assessing data which is important for the assessment of tax base, and also analayzing processes of the profit and income tax. This master's thesis will therefore provide detailed information of observing the process of claiming the profit tax and the income tax, their basic characteristics of who the tax payers are, what the tax base is, liable subjects to taxation, rates as well as claiming the tax returns. The conclusion of this master's thesis will be focusing on the two above mentioned laws to establish their similarities as well as their differences.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:801347
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-07-09 15:55:15