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undergraduate thesis
POREZ NA DOHODAK U REPUBLICI HRVATSKOJ
Završni rad
2020. urn:nbn:hr:124:655283
Renić, Leonardo
University of Split
Faculty of economics Split

Cite this document

Renić, L. (2020). POREZ NA DOHODAK U REPUBLICI HRVATSKOJ : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:655283

Renić, Leonardo. "POREZ NA DOHODAK U REPUBLICI HRVATSKOJ : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:655283

Renić, Leonardo. "POREZ NA DOHODAK U REPUBLICI HRVATSKOJ : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:655283

Renić, L. (2020). 'POREZ NA DOHODAK U REPUBLICI HRVATSKOJ : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:655283

Renić L. POREZ NA DOHODAK U REPUBLICI HRVATSKOJ : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:124:655283

L. Renić, "POREZ NA DOHODAK U REPUBLICI HRVATSKOJ : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:655283

Metadata
TitlePOREZ NA DOHODAK U REPUBLICI HRVATSKOJ : Završni rad
AuthorLeonardo Renić
MentorPaško Burnać (mentor)
MBZ: 315985
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su najznačajniji instrumenti prikupljanja javnih prihoda svih suvremenih država. Porez na dohodak je porezni oblik koji se definira kao izravni porez jer se njime oporezuje dohodak osoba koje bi trebali snositi porezni teret. Porez na dohodak u Republici Hrvatskoj primjenjuje se u ovom obliku od početka 1994. godine. Porezni obveznik je fizička osoba koja ostvaruje dohodak, a porezna stopa utvrđuje se u postotku od porezne osnovice. Porez na dohodak plaća se po stopi od 24% na poreznu osnovicu do visine od 30.000,00 HRK mjesečno, odnosno 360.000,00 HRK godišnje, a po stopi od 36 % na poreznu osnovicu iznad 30.000,00 HRK mjesečno, odnosno 360.000,00 HRK godišnje. Problem oporezivanja rada u Republici Hrvatskoj nije porez na dohodak, već socijalni doprinosi koji linearno opterećuju trošak rada te dominiraju u ukupnom poreznom opterećenju.
Abstract (english)
Taxes are the most important instruments of collecting public revenues of all modern states. Income tax is a tax form defined as direct tax because it taxes the income of persons who should bear the tax burden. Income tax in the Republic of Croatia has been applied in this form since the beginning of 1994. The taxable person is a natural person who generates income and the tax rate is determined as a percentage of the tax base. Income tax is paid at a rate of 24% on the tax base to a level of 30.000,00 kuna per month, i.e. 360.000,00 kuna per year, and at a rate of 36% on the tax base above 30.000,00 kuna per month, i.e. 360,000,00 kuna per year. The problem of labour taxation in the Republic of Croatia is not income tax, but social contributions that load the cost of labour linearly and dominate the overall tax burden.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:655283
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 on2020-09-29 12:38:43