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master's thesis
POREZ NA DOHODAK U RH
2021. urn:nbn:hr:143:134458
Baraba, Ivan
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Baraba, I. (2021). POREZ NA DOHODAK U RH (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:134458

Baraba, Ivan. "POREZ NA DOHODAK U RH." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:134458

Baraba, Ivan. "POREZ NA DOHODAK U RH." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:134458

Baraba, I. (2021). 'POREZ NA DOHODAK U RH', Master's thesis, Šibenik University of Applied Sciences, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:143:134458

Baraba I. POREZ NA DOHODAK U RH [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2021 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:143:134458

I. Baraba, "POREZ NA DOHODAK U RH", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:143:134458

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Metadata
TitlePOREZ NA DOHODAK U RH
Title (english)INCOME TAX IN REPUBLIC OF CROATIA
AuthorIvan Baraba
MentorDamir Vlaić (mentor)
Committee memberLjubo Runjić (predsjednik povjerenstva)
Committee memberIvan Rančić (član povjerenstva)
Committee memberDamir Vlaić (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2021-10-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Najvažniji prihodi svake države su porezi. Porez na dohodak je jedan od najznačajnijih poreza u modernim državama, ne samo zbog svoje financijske izdašnosti nego i zbog toga jer je pogodan instrument za ostvarenje nekih nefiskalnih ciljeva. Porez na dohodak je izravni porez koji se nameće izravno na fizičku osobu. U Hrvatskoj se prvi oblik poreza na dohodak pojavljuje 1990. godine i tijekom vremena doživio je moge promjene i izmjene. U RH porez na dohodak definiran je Zakonom o porezu na dohodak te dodatno propisan Pravilnikom o porezu na dohodak. Zakonom se definiraju pojmovi, izvori dohotka, načini utvrđivanja dohotka, izračun i plaćanje poreza te odbici i olakšice. Porez na dohodak se razlikuje u raznim zemljama zavisno o njenom uređenju, ekonomskoj moći i fiskalnim ciljevima.
Abstract (english)
The most important income of every state are taxes. Income tax is one of the most important taxes in modern countries, not only because of financial generosity but also because it is a suitable instrument for achieving some non-fiscal goals. Income tax is direct tax imposed on the individual. In Croatia, first form of income tax appeared in 1990., and during a time it passed through many changes. Income tax in Republic of Croatia is defined by the Law of income tax, and additionally prescribed by the Order of income tax. Law prescribes terms, sources of income, methods of determination, calculation and payments of taxes, and also deductions and reliefs. Income tax is different in every state, depending on her organization, economic power and fiscal targets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:134458
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 on2021-10-28 07:21:01