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undergraduate thesis
PROMJENE U OPOREZIVANJU POREZA NA DOHODAK
2017. urn:nbn:hr:143:619999
Lopreiato, Paola
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Lopreiato, P. (2017). PROMJENE U OPOREZIVANJU POREZA NA DOHODAK (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:619999

Lopreiato, Paola. "PROMJENE U OPOREZIVANJU POREZA NA DOHODAK." Undergraduate thesis, Šibenik University of Applied Sciences, 2017. https://urn.nsk.hr/urn:nbn:hr:143:619999

Lopreiato, Paola. "PROMJENE U OPOREZIVANJU POREZA NA DOHODAK." Undergraduate thesis, Šibenik University of Applied Sciences, 2017. https://urn.nsk.hr/urn:nbn:hr:143:619999

Lopreiato, P. (2017). 'PROMJENE U OPOREZIVANJU POREZA NA DOHODAK', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:143:619999

Lopreiato P. PROMJENE U OPOREZIVANJU POREZA NA DOHODAK [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2017 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:143:619999

P. Lopreiato, "PROMJENE U OPOREZIVANJU POREZA NA DOHODAK", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:143:619999

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Metadata
TitlePROMJENE U OPOREZIVANJU POREZA NA DOHODAK
Title (english)CHANGES IN TAXABLE TAX RATES
AuthorPaola Lopreiato
MentorDijana Mečev (mentor)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2017-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak neposredni je porez čija je izdašnost 14 % poreznih prihoda konsolidirane opće države. Segment neposrednih poreza kojim su obuhvaćene fizičke osobe kao porezni obveznici jest porez na dohodak. Porez na dohodak pojavni oblik je instrumenata unutarnje privredne intervencije s obilježjima neposrednog oporezivanja jer je porezni obveznik tj. osoba koja ga je dužna na propisani način obračunati i platiti državi ujedno i osoba koja ga izravno plaća iz svoje ekonomske snage bez mogućnosti legalne porezne evazije. Porezni obveznik stvarno trpi tu poreznu incidenciju izravno plaćajući porez kao neposredni porezni dužnik prema državi.
Abstract (english)
Income tax is a direct tax, whose yield is 14% of the consolidated general government tax revenue. The segment of direct taxes involving natural persons as taxpayers is income tax. Income tax forms an instinct of internal economic intervention with features of direct taxation because the taxpayer, ie the person who is obliged to calculate and pay the state in the prescribed manner, is also the person who directly pays it from his economic power without the possibility of legal tax evasion. The taxpayer really is liable to the tax incidence directly by paying the tax as the direct tax debtor towards the state.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:619999
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 on2017-10-04 08:32:49