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undergraduate thesis
Izmjene poreza na dohodak u RH
2020. urn:nbn:hr:143:792938
Puzar, Ivana
Šibenik University of Applied Sciences
Administrative Law

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Puzar, I. (2020). Izmjene poreza na dohodak u RH (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:792938

Puzar, Ivana. "Izmjene poreza na dohodak u RH." Undergraduate thesis, Šibenik University of Applied Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:143:792938

Puzar, Ivana. "Izmjene poreza na dohodak u RH." Undergraduate thesis, Šibenik University of Applied Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:143:792938

Puzar, I. (2020). 'Izmjene poreza na dohodak u RH', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 11 April 2024, https://urn.nsk.hr/urn:nbn:hr:143:792938

Puzar I. Izmjene poreza na dohodak u RH [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2020 [cited 2024 April 11] Available at: https://urn.nsk.hr/urn:nbn:hr:143:792938

I. Puzar, "Izmjene poreza na dohodak u RH", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:143:792938

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Metadata
TitleIzmjene poreza na dohodak u RH
Title (english)INCOME TAX CHANGES IN THE REPUBLIC OF CROATIA
AuthorIvana Puzar
MentorJelena Žaja (mentor)
Committee memberLjubo Runjić (predsjednik povjerenstva)
Committee memberDragan Zlatović (član povjerenstva)
Committee memberJelena Žaja (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2020-07-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezi su najvažniji instrument prikupljanja prihoda u državi. Među najvažnije i najizdašnije spada porez na dohodak koji je neposredan i subjektan, a pada na teret dohotka koji ostvaruju fizičke osobe što u najvećoj mjeri predstavljaju plaće i mirovine. Oporezivanje je prisutno u svim povijesnim fazama i razvijalo se sukladno stupnju društvenog razvitka. U Republici Hrvatskoj se porez na dohodak prvi put pojavljuje krajem 1990. godine, a zakonom reguliran kao takav se počinje primjenjivati od 1994. Od tada do danas zakon je podlegao mnogim reformama, izmjenama i dopunama sve u cilju smanjenja ukupnog poreznog opterećenja poreznog obveznika, izgradnje pravednijeg, stabilnijeg, učinkovitijeg i jednostavnijeg poreznog sustava. Glavnina izmjena odnosila se na promjene u visini osobnog odbitka, povećanje poreznih olakšica, broja i visine poreznih stopa, širenje poreznih razreda te proširenje vrste primitaka koji ne podliježu oporezivanju.
Abstract (english)
Taxes are the most important means of revenue collection in the state. The income tax, which is one of the most important and the most lucrative ones, is immediate, adjusted and is charged on the income made by legal persons, the majority regarding pensions and salaries. Taxation has been present in every historical period and has evolved in accordance with the level of social development. In the Republic of Croatia, the income tax first appeared at the end of 1990, and its legally regulated implementation started in 1994. From that date up to now, the law has been subject to many reforms, alterations and amendments, all with the purpose of decreasing the overall tax burden upon the taxpayer and the creation of a more just, stable, efficient and less complex tax system. The major part of the alterations referred to the alterations regarding the height of personal deductions, the increase of tax breaks, the number and height of tax rates, the broadening of tax brackets and the expansion of incomes not subject to taxation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:792938
Study programmeTitle: Undergraduate study of Administrative Law
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea)javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea)javne uprave)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-07-24 09:00:01