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undergraduate thesis
Porez na dohodak
Split: University of Split, Faculty of Law, 2022. urn:nbn:hr:170:817196
Matas, Dora
University of Split
Faculty of Law

Institutional repository: Repository of Faculty of Law Split

Cite this document

Matas, D. (2022). Porez na dohodak (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:817196

Matas, Dora. "Porez na dohodak." Undergraduate thesis, University of Split, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:170:817196

Matas, Dora. "Porez na dohodak." Undergraduate thesis, University of Split, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:170:817196

Matas, D. (2022). 'Porez na dohodak', Undergraduate thesis, University of Split, Faculty of Law, accessed 24 November 2024, https://urn.nsk.hr/urn:nbn:hr:170:817196

Matas D. Porez na dohodak [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2022 [cited 2024 November 24] Available at: https://urn.nsk.hr/urn:nbn:hr:170:817196

D. Matas, "Porez na dohodak", Undergraduate thesis, University of Split, Faculty of Law, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:170:817196

Metadata
TitlePorez na dohodak
AuthorDora Matas
MentorZoran Šinković (mentor)
Committee memberLucija Sokanović (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberIvana Radić (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2022-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
U završnom radu analiziraju se karakteristike i posebnosti poreza na dohodak. Smatra se relativno novijim oblikom poreza. Porez na dohodak javio se u vrijeme industrijalizacije koje je bilo obilježeno sve većim zapošljavanjem, a samim time sve više ljudi ostvarivalo je dohodak. Time se pružila mogućnost uvođenja dohotka kao predmeta oporezivanja. Dohodak predstavlja razliku primitaka i izdataka nastalih kroz porezno razdoblje. Porez na dohodak je izravni porez, jer se nameće izravno na dohodak osobe ili domaćinstva koji trebaju snositi porezni teret. To je tipični oblik izravnih poreza. Ovaj oblik poreza omogućuje razne ekonomske i socijalne ciljeve fiskalne politike, jer ima znatnu financijsku izdašnost i široke mogućnosti uporabe.
Abstract (english)
The final paper analyzes the characteristics and peculiarities of income tax. It is considered a relatively new form of tax. The income tax appeared in the time of industrialization, which was characterized by increasing employment, and thus more and more people were earning income. This provided the possibility of introducing income as a subject of taxation. Income represents the difference between receipts and expenses incurred during the tax period. Income tax is a direct tax, because it is imposed directly on the income of the person or household that has to bear the tax burden. It is a typical form of direct taxes. This form of tax enables various economic and social objectives of the fiscal policy, because it has considerable financial generosity and wide possibilities of use.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:817196
Study programmeTitle: Administrative Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2022-09-28 16:53:47