prikaz prve stranice dokumenta Porez na dohodak - Godišnja prijava poreza na dohodak
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master's thesis
Porez na dohodak - Godišnja prijava poreza na dohodak
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. urn:nbn:hr:132:909072
Stubičar, Anica
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

Stubičar, A. (2020). Porez na dohodak - Godišnja prijava poreza na dohodak (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:909072

Stubičar, Anica. "Porez na dohodak - Godišnja prijava poreza na dohodak." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:909072

Stubičar, Anica. "Porez na dohodak - Godišnja prijava poreza na dohodak." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:909072

Stubičar, A. (2020). 'Porez na dohodak - Godišnja prijava poreza na dohodak', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:909072

Stubičar A. Porez na dohodak - Godišnja prijava poreza na dohodak [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:132:909072

A. Stubičar, "Porez na dohodak - Godišnja prijava poreza na dohodak", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:909072

Metadata
TitlePorez na dohodak - Godišnja prijava poreza na dohodak
Title (english)Income tax - Annual income tax return
AuthorAnica Stubičar
MentorRenata Perić (mentor)
Committee memberBoris Ljubanović (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (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 country2020-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Predmet ovog rada je oporezivanje dohotka obrtnika porezom na dohodak prema Zakonu o porezu na dohodak, te prikaz oporezivanja dohotka putem Godišnje porezne prijave, od trenutka predaje do donošenja rješenja. Godišnja porezna prijava se podnosi do kraja veljače tekuće godine za prethodnu godinu na Obrascu DOH. Nakon zaprimanja prijave provodi se formalni pregled ispravnosti prijave, te se ona unosi u porezni sustav, verificira, odobrava kroz linijski sustav rada, te ako je sve provjereno i ispravno slijedi odobrenje Voditelja odjela ili Voditelja Ispostave. Nakon primitka rješenja porezni obveznik podnosi zahtjev za povrat više plaćenog poreza, ako je takav slučaj u konačnosti prijave, a porezni obveznik nema duga po osnovi javnih davanja koje naplaćuje Porezna uprava. Rješenje o utvrđenoj godišnjoj obvezi poreza na dohodak se izdaje ako poreznom obvezniku, obrtniku, nije prihvaćen dohodak iskazan u poreznoj prijavi, a na to rješenje obveznik ima pravo žalbe.
Abstract (english)
The subject of this paper is the revocation of income tax income according to the income tax act, and the presentation of income taxation through the annual tax return, from the moment of the previous decision. The annual tax return is submitted by the end of february of the current year for the previous year on the DOH form. After receiving the application, a formal review of the correctness of the application is performed, and it is entered into the tax system, verified, approved through the line system of work, and if everything is checked and correctly, the approval of the Head of Department follows or Branch Manager. Upon receipt of the decision, the taxpayer submits a request for a refund of overpaid tax, if such is the case in the final application, and the taxpayer has no debt on the basis of public levies collected by the tax administration. Decision on the determined annual the income tax liability is issued if the taxpayer, a craftsman, has not been accepted in the tax return, and the taxpayer has the right to appeal against this decision.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:909072
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica javne uprave (stručni/a specijalist/ 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 on2021-04-08 15:52:13