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master's thesis
Oporezivanje dohotka od nesamostalnog rada
2021. urn:nbn:hr:143:951154
Bužonja, Claudia
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Bužonja, C. (2021). Oporezivanje dohotka od nesamostalnog rada (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:951154

Bužonja, Claudia. "Oporezivanje dohotka od nesamostalnog rada." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:951154

Bužonja, Claudia. "Oporezivanje dohotka od nesamostalnog rada." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:951154

Bužonja, C. (2021). 'Oporezivanje dohotka od nesamostalnog rada', Master's thesis, Šibenik University of Applied Sciences, accessed 30 November 2023, https://urn.nsk.hr/urn:nbn:hr:143:951154

Bužonja C. Oporezivanje dohotka od nesamostalnog rada [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2021 [cited 2023 November 30] Available at: https://urn.nsk.hr/urn:nbn:hr:143:951154

C. Bužonja, "Oporezivanje dohotka od nesamostalnog rada", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:143:951154

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Metadata
TitleOporezivanje dohotka od nesamostalnog rada
Title (english)TAXATION OF PERSONAL INCOME
AuthorClaudia Bužonja
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 country2021-10-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez predstavlja najizdašniji prihod države, koji nema izravnu protučinidbu i država ga ubire u javnom interesu. Jedan od najznačajnijih poreznih oblika svakog poreznog sustava je porez na dohodak kojim se oporezuju samo fizičke osobe, a oporezuje se ukupan dohodak, odnosno primanja fizičkih osoba. Sistem oporezivanja u Republici Hrvatskoj je progresivan što znači da osobe koje imaju viši dohodak plaćaju i više poreza. Dohodak od nesamostalnog rada predstavlja razliku između primitaka priteklih u proteklom razdoblju, te izdataka nastalih u istom razdoblju. Predujam poreza obračunava, obustavlja i uplaćuje poslodavac i isplatitelj primitka ili plaće ili sam porezni obveznik.
Abstract (english)
The tax represents the most affluent revenue of the state, which has no direct counteraction and is collected by the state in the public interest. One of the most important tax forms of any tax system is the income tax, which taxes only natural persons, and taxes the total income, ie income of natural persons. The taxation system in the Republic of Croatia is progressive, which means that people with higher incomes pay more taxes. Income from self-employment represents the difference between receipts received in the previous period and expenditures incurred in the same period. The tax advance is calculated, suspended and paid by the employer and the payer of the receipt or salary or the taxpayer himself.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:951154
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Specijalist javne uprave (Specijalist javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-10-13 11:35:18