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master's thesis
PAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ
Završni rad
2018. urn:nbn:hr:124:983036
Galić, Iva
University of Split
Faculty of economics Split

Cite this document

Galić, I. (2018). PAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:983036

Galić, Iva. "PAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:983036

Galić, Iva. "PAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:983036

Galić, I. (2018). 'PAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 01 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:983036

Galić I. PAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 November 01] Available at: https://urn.nsk.hr/urn:nbn:hr:124:983036

I. Galić, "PAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:983036

Metadata
TitlePAUŠALNO OPOREZIVANJE DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad
AuthorIva Galić
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak je osobni porez svake fiziĉke osobe koji se plaća na sve neposredno ostvarene primitke. U radu su definirani porezi, porezni sustav Republike Hrvatske, porez na dohodak, a posebna pozornost usmjerena je na paušalno oporezivanje dohotka u Republici Hrvatskoj, koje predstavlja sustav oporezivanja pretpostavljenog dohotka koji nije dostupan poduzećima, već samo obrtnicima. Cilj ovog rada je definirati, opisati te kroz primjere prikazati sustav paušalnog oporezivanja dohotka. U ovom radu predstavljeni su uvjeti koje fiziĉka osoba koja ostvaruje primitke od obavljanja samostalne djelatnosti obrta mora ispunjavati da bi mogla dohodak utvrĊivati u paušalnom iznosu, prednosti takvog sustava oporezivanja te porezni razredi prema visini prihoda te ostale bitne karakteristike paušalnog oporezivanja. Kroz rad su takoĊer obuhvaćene promjene koje su vezane za paušalno oporezivanje, koje su se dogaĊale u 2017. kao i u 2018. godini.
Abstract (english)
Income tax is the personal tax of every natural person who is paid on all directly received receipts. In this paper are defined taxes, tax system of the Republic of Croatia, income tax, and special attention is focused on flat rate taxation of income in the Republic of Croatia, which is the system of taxation of the presumed income that is not available to companies, but to craftsmen only. The aim of this paper is to define, describe and show examples of a system of flat-rate income taxation. In this paper are presented the conditions that a physical person receiving receipts from performing a self-employed activity must meet in order to determine the income in the lump sum, the advantages of such a tax system and the tax division according to the amount of income and other essential characteristics of flat rate taxation. Throughout the work, the changes related to flat rate taxation, which took place in 2017 as well as in 2018, were also covered.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:983036
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-03-25 10:04:43