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undergraduate thesis
OPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ
Završni rad
2019. urn:nbn:hr:124:594916
Biočić, Marija
University of Split
Faculty of economics Split

Cite this document

Biočić, M. (2019). OPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:594916

Biočić, Marija. "OPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:594916

Biočić, Marija. "OPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:594916

Biočić, M. (2019). 'OPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 31 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:594916

Biočić M. OPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2025 January 31] Available at: https://urn.nsk.hr/urn:nbn:hr:124:594916

M. Biočić, "OPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:594916

Metadata
TitleOPOREZIVANJE AUTORSKIH NAKNADA U OKVIRU DRUGOG DOHOTKA U REPUBLICI HRVATSKOJ : Završni rad
AuthorMarija Biočić
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Pojam poreza podrazumijeva obavezna davanja fizičkih i pravnih osoba kojima država bez izravne i trenutačne protuusluge financira javne rashode. Sve zemlje članice Europske unije imaju svoj nacionalni sustav oporezivanja koji treba biti usklađen sa zahtjevima EU. Porezni sustav Republike Hrvatske reguliran je brojnim Zakonima i propisima što se odražava njegovom kompleksnošću i unikatnošću. U ovom radu objašnjen je drugi dohodak koji se definira kao razlika između pojedinačnih primitaka koji se prema Zakonu o porezu na dohodak ne ostvaruju na temelju primitaka od samostalne djelatnosti, nesamostalnog rada, imovine i imovinskih prava, kapitala te osiguranja, i izdataka. Kroz primjere je analiziran i prikazan izračun oporezivanja drugog dohotka ostvarenog na temelju autorskih naknada.
Abstract (english)
The concept of taxation implies mandatory provision of natural and legal persons to whom the State without direct and immediate counter-services finances public expenditures. All EU member states have their own national taxation system that needs to be aligned with EU requirements. The Croatian tax system is regulated by numerous laws and regulations reflecting its complexity and uniqueness. This paper explains other income that is defined as the difference between individual receipts that are not earned under the Income Tax Act based on receipts from self-employment, employment, property rights, capital, insurance and expenditures. Through the examples, the calculation of the taxation of other income generated by author income is analyzed and presented.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:594916
Study programmeTitle: Small Enterprise Management
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
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Created on2019-10-29 08:55:19