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undergraduate thesis
Porezni klin u Republici Hrvatskoj
Završni rad
2018. urn:nbn:hr:124:225935
Tadić, Jakov
University of Split
Faculty of economics Split

Cite this document

Tadić, J. (2018). Porezni klin u Republici Hrvatskoj : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:225935

Tadić, Jakov. "Porezni klin u Republici Hrvatskoj : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:225935

Tadić, Jakov. "Porezni klin u Republici Hrvatskoj : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:225935

Tadić, J. (2018). 'Porezni klin u Republici Hrvatskoj : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:225935

Tadić J. Porezni klin u Republici Hrvatskoj : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:124:225935

J. Tadić, "Porezni klin u Republici Hrvatskoj : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:225935

Metadata
TitlePorezni klin u Republici Hrvatskoj : Završni rad
AuthorJakov Tadić
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni klin je razlika između bruto troška rada poslodavca i neto plaće koju prima posloprimac. Pri izračunu poreznog klina uzima se u obzir dohodak od nesamostalnog rada koji je opterećen porezom na dohodak i doprinosima za socijalno osiguranje koje plaćaju poslodavac i posloprimac. Veličina poreznog klina utječe na nezaposlenost, visinu plaće koju pojedinac prima te se povezuje sa sivom ekonomijom. Cilj ovog istraživanja bio je prikazati oporezivanje dohotka od nesamostalnog rada za Hrvatsku, Sloveniju, Njemačku i Grčku kao temelj za izračun poreznog klina. Također, cilje je prikazati povijesne vrijednosti poreznog klina te njegovu vrijednost u 2013. godini te njegovu vrijednost usporediti među promatranim zemljama. Kroz rad je utvrđeno da Hrvatska ima najmanji porezni klin za sve hipotetske jedinice među odabranim zemljama te da je način oporezivanja dohotka koji ima utjacaj na porezni klin relativno stabilan te da nema većih promjena unutar njega. Sve zemlje njeguju progresivni način oporezivanja i na taj način provode socijalnu politiku.
Abstract (english)
The tax wedge is the difference between the gross labor cost of the employer and the net salary received by the employee. When calculating the tax wedge, income from the employment of an employer and an employee is paid by the income tax and the social security contributions paid by the employer. The tax wedge's height affects unemployment, the amount of salary an individual receives and links with the gray economy. The aim of this study was to present the taxation of income from employment for Croatia, Slovenia, Germany and Greece as the basis for calculating the tax wedge. It also aims to present the historical value of the tax wedge and its value in 2013 and compare its value among the countries surveyed. Throughout the work, it has been established that Croatia has the lowest tax wedge for all hypothetical units in the selected countries and that the way tax revenue influences the tax wedge is relatively stable and that there are no major changes within it. All countries cultivate a progressive way of taxation and thus implement social policy.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:225935
Study programmeTitle: Business Studies
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
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-11-05 08:09:28