Access restricted to higher education institution's students and staff
undergraduate thesis
FILING OF ANNUAL INCOME TAX IN CROATIA

Tomislava Herceg
Metadata
TitlePodnošenje godišnje prijave poreza na dohodak u Republici Hrvatskoj
AuthorTomislava Herceg
Mentor(s)Dijana Mečev (thesis advisor)
AbstractU radu je naglasak stavljen na postupak podnošenja prijave poreza na dohodak u Republici Hrvatskoj, na zakonske obveze podnošenja same prijave, kao i na dokumentaciju potrebnu za prijavu poreza. Dat je i povijesni pregled oporezivanja dohotka, od trenutka kada se uveo tzv. „ratni porez“ krajem 1990. godine pa sve do danas. Oporezivanje dohotka u Republici Hrvatskoj je od tog vremena doživjelo niz promjena. U radu su stoga analizirane glavne izmjene u oporezivanju dohotka, u smislu Zakona o porezu na dohodak, te je dat pregled oporezivih oblika dohotka i poreznih olakšica i poticaja. Primjenjujući različite porezne stope za različite oblike dohotka, kao i poticaje i olakšice, država nastoji provesti ostvarenje raznovrsnih ciljeva i uvesti ekonomsko blagostanje i stabilizaciju.
KeywordsIncome tax annual report Republic of Croatia
Parallel title (English)FILING OF ANNUAL INCOME TAX IN CROATIA
Committee MembersNado Grubić
Dragan Zlatović
Dijana Mečev
GranterVeleučilište u Šibeniku
Lower level organizational unitsUprava
PlaceŠibenik
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Law
Financial Law
Study programme typeprofessional
Study levelundergraduate
Study programmeUndergraduate study of Administrative Law
Academic title abbreviationbacc.admin.publ.
Genreundergraduate thesis
Language Croatian
Defense date2015-07-15
Parallel abstract (English)Emphasis in this paper is placed on the process of filing income tax in the Republic of Croatia, legal obligation of submitting the application itself as well as the documentation necessary for tax reporting. It is given a historical overview of the taxation of income from the time when the so-called “War tax” was introduced at the end of 1990. until today. Since then, taxation of income in the Republic of Croatia has gone under series of changes. Therefore, this paper analyzes the main changes in income taxation, within the meaning of Income Tax Act and gives an overview of taxable forms of income and tax exemptions and incentives. Applying different tax rates for different types of income, as well as incentives and benefits, the state seeks to implement the achievement of various targets and introduce economic welfare and stability.
Parallel keywords (Croatian)porez na dohodak godišnja prijava Republika Hrvatska
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://creativecommons.org/licenses/by-nc-nd/3.0/hr/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:143:027687
CommitterNives Paškov Milošević