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undergraduate thesis
Podnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj
Šibenik: Polytechnic of Sibenik, 2015. urn:nbn:hr:143:027687
Herceg, Tomislava
Šibenik University of Applied Sciences
Administrative Law

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Cite this document

Herceg, T. (2015). Podnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:027687

Herceg, Tomislava. "Podnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj." Undergraduate thesis, Šibenik University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:143:027687

Herceg, Tomislava. "Podnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj." Undergraduate thesis, Šibenik University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:143:027687

Herceg, T. (2015). 'Podnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 18 June 2024, https://urn.nsk.hr/urn:nbn:hr:143:027687

Herceg T. Podnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2015 [cited 2024 June 18] Available at: https://urn.nsk.hr/urn:nbn:hr:143:027687

T. Herceg, "Podnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:143:027687

Metadata
TitlePodnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj
Title (english)FILING OF ANNUAL INCOME TAX IN CROATIA
AuthorTomislava Herceg
MentorDijana Mečev (mentor)
Committee memberNado Grubić
Committee memberDragan Zlatović
Committee memberDijana Mečev
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2015-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
U radu je naglasak stavljen na postupak podnošenja prijave poreza na dohodak u Republici Hrvatskoj, na zakonske obveze podnošenja same prijave, kao i na dokumentaciju potrebnu za prijavu poreza. Dat je i povijesni pregled oporezivanja dohotka, od trenutka kada se uveo tzv. „ratni porez“ krajem 1990. godine pa sve do danas. Oporezivanje dohotka u Republici Hrvatskoj je od tog vremena doživjelo niz promjena. U radu su stoga analizirane glavne izmjene u oporezivanju dohotka, u smislu Zakona o porezu na dohodak, te je dat pregled oporezivih oblika dohotka i poreznih olakšica i poticaja. Primjenjujući različite porezne stope za različite oblike dohotka, kao i poticaje i olakšice, država nastoji provesti ostvarenje raznovrsnih ciljeva i uvesti ekonomsko blagostanje i stabilizaciju.
Abstract (english)
Emphasis in this paper is placed on the process of filing income tax in the Republic of Croatia, legal obligation of submitting the application itself as well as the documentation necessary for tax reporting. It is given a historical overview of the taxation of income from the time when the so-called “War tax” was introduced at the end of 1990. until today. Since then, taxation of income in the Republic of Croatia has gone under series of changes. Therefore, this paper analyzes the main changes in income taxation, within the meaning of Income Tax Act and gives an overview of taxable forms of income and tax exemptions and incentives. Applying different tax rates for different types of income, as well as incentives and benefits, the state seeks to implement the achievement of various targets and introduce economic welfare and stability.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:027687
Study programmeTitle: Undergraduate study of Administrative Law
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-02-09 10:16:47