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undergraduate thesis
POREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ
Požega: Polytehnic in Pozega, 2020. urn:nbn:hr:112:194419
Šipura, Ljubica
Polytehnic in Pozega
Social department

Institutional repository: Repository of Polytechnic in Pozega

Cite this document

Šipura, Lj. (2020). POREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:194419

Šipura, Ljubica. "POREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ." Undergraduate thesis, Polytehnic in Pozega, 2020. https://urn.nsk.hr/urn:nbn:hr:112:194419

Šipura, Ljubica. "POREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ." Undergraduate thesis, Polytehnic in Pozega, 2020. https://urn.nsk.hr/urn:nbn:hr:112:194419

Šipura, Lj. (2020). 'POREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ', Undergraduate thesis, Polytehnic in Pozega, accessed 16 June 2024, https://urn.nsk.hr/urn:nbn:hr:112:194419

Šipura Lj. POREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2020 [cited 2024 June 16] Available at: https://urn.nsk.hr/urn:nbn:hr:112:194419

Lj. Šipura, "POREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ", Undergraduate thesis, Polytehnic in Pozega, Požega, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:112:194419

Metadata
TitlePOREZNI ASPEKT GODIŠNJEG DOHOTKA U HRVATSKOJ
Title (english)TAX ASPECT OF ANNUAL PERSONAL INCOME IN CROATIA
AuthorLjubica Šipura
MentorSvjetlana Letinić (mentor)
Committee memberMario Župan (predsjednik povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
Committee memberVerica Budimir (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2020-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezna davanja odnose se na sve vrste poreza, odnosno poreznih prihoda, koji postoje u nekom sustavu. Porezni obveznik je fizička ili pravna osoba koju zakon obvezuje snositi poreznu obvezu. Porez na dohodak pripada skupini izravnih poreza, i kao porezni oblik nalazi se u poreznom sustavu svih zemalja. Obveznik poreza na dohodak je domaća ili inozemna fizička osoba koja ostvaruje dohodak. Dohodak se definira kao razlika između primitaka i izdataka nastalih u istom poreznom razdoblju. Porezna osnovica poreza na dohodak je ukupni iznos dohotka koji ostvari porezni obveznik umanjen za osobni odbitak. Porezni obveznik može istovremeno ostvarivati više dohodaka koji pripadaju skupini Godišnjeg dohotka; dohodak od nesamostalnog rada, dohodak od samostalne djelatnosti i drugi dohodak koji se ne smatra konačnim.
Abstract (english)
Tax benefits refer to all types of taxes, ie tax revenues, that exist in a system. A taxpayer is a natural or legal person who is obliged by law to bear a tax liability. Income tax belongs to the group of direct taxes, and as a tax form it is found in the tax system of all countries. The taxpayer of income tax is a domestic or foreign natural person who earns income. Income is defined as the difference between receipts and expenditures incurred in the same tax period. The tax base of income tax is the total amount of income earned by the taxpayer less personal deduction. A taxpayer may earn more than one income belonging to the Annual Income group at the same time; income from self-employment, income from self-employment and other income that is not considered final.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:194419
Study programmeTitle: Professional study of Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-12-05 08:56:38