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undergraduate thesis
Oporezivanje dohotka u Republici Hrvatskoj
2019. urn:nbn:hr:143:705046
Brocić, Ivan
Šibenik University of Applied Sciences
Management

Cite this document

Brocić, I. (2019). Oporezivanje dohotka u Republici Hrvatskoj (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:705046

Brocić, Ivan. "Oporezivanje dohotka u Republici Hrvatskoj." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:705046

Brocić, Ivan. "Oporezivanje dohotka u Republici Hrvatskoj." Undergraduate thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:705046

Brocić, I. (2019). 'Oporezivanje dohotka u Republici Hrvatskoj', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 20 April 2024, https://urn.nsk.hr/urn:nbn:hr:143:705046

Brocić I. Oporezivanje dohotka u Republici Hrvatskoj [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2019 [cited 2024 April 20] Available at: https://urn.nsk.hr/urn:nbn:hr:143:705046

I. Brocić, "Oporezivanje dohotka u Republici Hrvatskoj", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:143:705046

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Metadata
TitleOporezivanje dohotka u Republici Hrvatskoj
Title (english)INCOME TAXATION IN REPUBLIC OF CROATIA
AuthorIvan Brocić
MentorDijana Mečev (mentor)
Committee memberJasmina Sladoljev (predsjednik povjerenstva)
Committee memberAna Vukičević (član povjerenstva)
Committee memberDijana Mečev (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Management)
Šibenik
Defense date and country2019-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj završni rad obrađuje porez na dohodak kao neposredni (izravni) porez u poreznom sustavu Republike Hrvatske. Porez na dohodak porezni je oblik kojim se oporezuje dohodak fizičkih osoba, te se utvrđuje i plaća prema odredbama Zakona o porezu na dohodak. Ima svoje prednosti i nedostatke. U ovom je radu prikazan povijesni pregled oporezivanja dohotka, kao i drugih ključnih elemenata bitnih za prihod građana. Naglasak je stavljen i na različite sustave oporezivanja te njihove prednosti i nedostatke, a ponajprije progresivni sustav oporezivanja koji u suštini predstavlja sustav oporezivanja u kojem s rastom porezne osnovice raste i porezna stopa.
Abstract (english)
This final paper analyses the personal income tax as an indirect tax which is part of the tax code of Republic of Croatia. 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. It has advantages and disadvantages. This paper presents a historical overview of income tax as well as other key elements relevant for the income of citizens. Emphasis has also been placed on different taxation systems, their advantages and disadvantages, primarly on progressive tax system in which the tax rate increases as taxable amount increases.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:705046
Study programmeTitle: Management; specializations in: Tourism Management, Information Management
Course: Tourism 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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-30 10:45:41