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undergraduate thesis
POREZ NA DOHODAK U RH
Završni rad
2018. urn:nbn:hr:124:711155
Popović, Martina
University of Split
Faculty of economics Split

Cite this document

Popović, M. (2018). POREZ NA DOHODAK U RH : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:711155

Popović, Martina. "POREZ NA DOHODAK U RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:711155

Popović, Martina. "POREZ NA DOHODAK U RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:711155

Popović, M. (2018). 'POREZ NA DOHODAK U RH : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:711155

Popović M. POREZ NA DOHODAK U RH : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:124:711155

M. Popović, "POREZ NA DOHODAK U RH : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:711155

Metadata
TitlePOREZ NA DOHODAK U RH : Završni rad
AuthorMartina Popović
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
Porez na dohodak je porezni oblik koji obuhvaća dohodak svih fizičkih osoba te se utvrđuje i plaća prema odredbama Zakona o porezu na dohodak i izravni je porez. Ima svoje prednosti i nedostatke. Razvio se u Engleskoj krajem 18. stoljeća. Porezni obveznik je fizička osoba koja ostvaruje dohodak. Tri osnovna oblika ovog poreza su engleski, romanski te germanski tip. Svaka zemlja članica unutar Europske unije ima svoj nacionalni sustav oporezivanja. Porezna stopa utvrđuje se u postotku od porezne osnovice. U RH porez na dohodak plaća se po stopi od 12% na poreznu osnovicu do visine 2.200,00kn, po stopi od 25% na razliku porezne osnovice između 2.200,00kn i 13.000,00kn te po stopi od 40% na poreznu osnovicu iznad 13.200,00kn. Raspodjela poreza na dohodak uređena je Zakonom o financiranju jedinica lokalne i regionalne samouprave. Porez na dohodak dijeli se između države, općine, grada i županije.
Abstract (english)
Income tax is a tax form that covers the income of all natural persons and is determined and paid according to the provisions of the Income Tax Act and it is a direct tax. It has advantages and disadvantages. It was developed in England at the end of the 18th century. A taxpayer is a natural person who realizes income. The three basic forms of this tax are English, Roman and German. Each member country within the European Union has its own national taxation system. The tax rate is established in percentage of the tax base. In Croatia, income tax is paid at the rate of 12% on the tax base up to the amount of 2.200,00kn, at a rate of 25% on the remainder between the tax base between 2.200,00kn and 13.000,00kn and at the rate of 40% on the tax base above 13.200,00kn. The distribution of income tax is regulated by the Law on Financing Local and Regional Self-Government Units. Income tax is shared between the state, the municipality, the city and the county.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:711155
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
Terms of useLicence In copyright icon
Created on2018-12-17 14:13:04