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undergraduate thesis
Progresivnost u oporezivanju dohotka od rada u RH
2018. urn:nbn:hr:143:074335
Ivaneža, Dalibor
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Ivaneža, D. (2018). Progresivnost u oporezivanju dohotka od rada u RH (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:074335

Ivaneža, Dalibor. "Progresivnost u oporezivanju dohotka od rada u RH." Undergraduate thesis, Šibenik University of Applied Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:143:074335

Ivaneža, Dalibor. "Progresivnost u oporezivanju dohotka od rada u RH." Undergraduate thesis, Šibenik University of Applied Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:143:074335

Ivaneža, D. (2018). 'Progresivnost u oporezivanju dohotka od rada u RH', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 28 November 2023, https://urn.nsk.hr/urn:nbn:hr:143:074335

Ivaneža D. Progresivnost u oporezivanju dohotka od rada u RH [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2018 [cited 2023 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:143:074335

D. Ivaneža, "Progresivnost u oporezivanju dohotka od rada u RH", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:143:074335

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Metadata
TitleProgresivnost u oporezivanju dohotka od rada u RH
Title (english)PROGRESSIVITY OF INCOME TAX FROM LABOUR IN REPUBLIC OF CROATIA
AuthorDalibor Ivaneža
MentorDijana Mečev (mentor)
Committee memberLjubo Runjić (predsjednik povjerenstva)
Committee memberVesna Jurin Bakotić (član povjerenstva)
Committee memberDijana Mečev (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2018-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak je jedan od najvažnijih poreza općenito, kako za državu tako i za pojedince koje taj porez obuhvaća. Osim što je važan za državu zbog veličine prihoda koji iz njega pristižu, važan je i kao pokazatelj njene ekonomske snage, jer ako su veći porezni prihodi, podrazumijeva se da su i plaće veće, uz pretpostavku da se porezna stopa nije promijenila. Daleko najvažniji aspekt tog poreza je u odnosu sa građanima, tj. pojedincima koji su obvezni taj porez plaćati. U ovom radu prikazan je povijesni pregled poreza na dohodak 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)
Income tax is one of the most important taxes in general, both for countiries as for individuals that are comprehended with that tax. Not only for it's income revenue, it's also important for country because it is showing economic strength of certain country, meaning that if it is tax income bigger, it implieas that salaries are bigger, with assumption that tax rates are not changed. The most important aspect of this tax is in relation to citizens or individuals that are covered with this tax. 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:143:074335
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-09-17 06:42:48