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master's thesis
Porez na dohodak od kapitala u RH
2023. urn:nbn:hr:143:205714
Žganjer, Joško
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Žganjer, J. (2023). Porez na dohodak od kapitala u RH (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:205714

Žganjer, Joško. "Porez na dohodak od kapitala u RH." Master's thesis, Šibenik University of Applied Sciences, 2023. https://urn.nsk.hr/urn:nbn:hr:143:205714

Žganjer, Joško. "Porez na dohodak od kapitala u RH." Master's thesis, Šibenik University of Applied Sciences, 2023. https://urn.nsk.hr/urn:nbn:hr:143:205714

Žganjer, J. (2023). 'Porez na dohodak od kapitala u RH', Master's thesis, Šibenik University of Applied Sciences, accessed 18 December 2024, https://urn.nsk.hr/urn:nbn:hr:143:205714

Žganjer J. Porez na dohodak od kapitala u RH [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2023 [cited 2024 December 18] Available at: https://urn.nsk.hr/urn:nbn:hr:143:205714

J. Žganjer, "Porez na dohodak od kapitala u RH", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:143:205714

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Metadata
TitlePorez na dohodak od kapitala u RH
Title (english)CAPITAL INCOME TAX IN THE REPUBLIC OF CROATIA
AuthorJoško Žganjer
MentorDamir Vlaić (mentor)
Committee memberDragan Zlatović (predsjednik povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2023-06-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu se također raspravlja o implikacijama ugovora o izbjegavanju dvostrukog oporezivanja na oporezivanje dohotka od kapitala u Republici Hrvatskoj. Objašnjava kako ovi ugovori imaju za cilj spriječiti oporezivanje istog dohotka u dvije različite zemlje i omogućiti porezne olakšice ili izuzeća u zemlji prebivališta. Dodatno, dokument naglašava važnost traženja stručnog savjeta kako bi se osigurala usklađenost s poreznim zakonodavstvom i kako bi se izbjegle kazne i novčane kazne koje mogu proizaći iz nepridržavanja. Zaključno, ovaj rad daje opsežan pregled poreza na dohodak od kapitala u Republici Hrvatskoj i njegovih implikacija za fizičke i pravne osobe. Naglašava različite vrste dohotka od kapitala koji podliježu oporezivanju, porezne stope koje se primjenjuju i odredbe ugovora o dvostrukom oporezivanju koje mogu utjecati na oporezivanje dohotka od kapitala. Rad završava naglašavanjem važnosti traženja stručnog savjeta kako bi se osigurala usklađenost s poreznim zakonodavstvom i smanjile porezne obveze fizičkih i pravnih osoba. (
Abstract (english)
Capital income tax is an essential part of the tax system in Republic of Croatia and is levied on various forms of capital income, including dividends, interest, and capital gains. The tax is regulated by the country's tax legislation and is one of the major sources of income od the state budget. The taxation of capital income in Republic of Croatia may vary depending on the type of income received and the status of the taxpayer, as well as the provisions of double taxation treaties that the country has signed with other countries. This paper provides a comprehensive overview of capital income tax in Republic of Croatia. It starts by discussing the different types of capital income that are subject to taxation, including dividends, interest, and capital gains, and the tax rates that apply to each type of income. The paper also provides an overview of the personal income tax, which is calculated based on the taxpayer's total taxable income, including capital income, and levied at progressive rates.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:205714
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 on2023-07-03 11:30:56