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undergraduate thesis
Analiza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine
Pula: University of Pula, 2015. urn:nbn:hr:137:085329
Zahtila, Antonia
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Institutional repository: Digital Repository Juraj Dobrila University of Pula

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Zahtila, A. (2015). Analiza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:085329

Zahtila, Antonia. "Analiza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine." Undergraduate thesis, University of Pula, 2015. https://urn.nsk.hr/urn:nbn:hr:137:085329

Zahtila, Antonia. "Analiza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine." Undergraduate thesis, University of Pula, 2015. https://urn.nsk.hr/urn:nbn:hr:137:085329

Zahtila, A. (2015). 'Analiza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine', Undergraduate thesis, University of Pula, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:137:085329

Zahtila A. Analiza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine [Undergraduate thesis]. Pula: University of Pula; 2015 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:137:085329

A. Zahtila, "Analiza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine", Undergraduate thesis, University of Pula, Pula, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:137:085329

Metadata
TitleAnaliza oporezivanja dohotka u Republici Hrvatskoj od 1995. do 2014. godine
Title (english)Analysis of changes in income taxation in Republic of Croatia
AuthorAntonia Zahtila
MentorSandra Krtalić (mentor)
Committee memberKristina Afrić Rakitovac (član povjerenstva)
Committee memberSandra Krtalić (član povjerenstva)
Committee memberAna Grdović Gnip (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2015-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
U razdoblju od 1995. do 2014. godine u Republici Hrvatskoj su se dogodile mnogobrojne promjene u oporezivanju dohotka. Glavna promjena s kojom je započela reforma oporezivanja dohotka je prelazak s britanskog na germanski oblik poreza na dohodak u 1994. godini.Osnovni osobni odbitak je 1995. godine iznosio 700 kn, dok je 2014. bio viši za 1.500 kn tj. iznosio je 2.200,00 kn. Do 2001. godine postojale su samo dvije porezne stope (20% i 35%), u 2001. napušta se proporcionalno oporezivanje dohotka (20% i 35%) i uvodi progresivno prema kojemu su predviđene tri porezne stope: 15% od nule do visine dvostrukog iznosa osnovnog osobnog odbitka, 25% na razliku porezne osnovice između dvostrukog i peterostrukog i 35% iznad iznosa peterostrukog osnovnog osobnog odbitka (iznad 6.250 kn) . U Republici Hrvatskoj udio prihoda od poreza na dohodak u razdoblju od 2003. do 2013. godine opada, a najveći udio u poreznim prihodima čine prihodi od poreza na dobra i usluge što potvrđuje da Hrvatska ima potrošni tip poreznog sustava.
Abstract (english)
In the period from 1995 to 2014 in Croatia, many changes took place in income taxation. The main change which led to the reform of the taxation of income is the transition from British to German form of income tax in 1994. The basic personal allowance in 1995 was 700kn, while in 2014 rose by 1,500kn, ie. was 2.200,00kn. By 2001 there were only two tax rates (20% and 35%), in 2001, the proportional taxation of income (20% and 35%) was dropped and progressive taxation was introduced. Progressive taxation provides three tax rates: 15% from zero up to twice the amount of the basic personal allowance, 25% of the difference between the tax bases of the double and five times the basic personal allowance and 35% over five times the amount of the basic personal allowance (above 6.250,00kn). In Croatia, the share of revenue from income tax in the period from 2003 to 2013 declined, with the largest share of the tax revenues consisting of revenues from taxes on goods and services which confirms that Croatia has a consumable type tax system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:085329
Study programmeTitle: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Course: Management and Entrepreneurship
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
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Created on2016-05-09 06:37:40