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master's thesis
Usporedba poreza na dohodak i poreza na dobit
2020. urn:nbn:hr:132:614460
Pekčec Budek, Božica
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Pekčec Budek, B. (2020). Usporedba poreza na dohodak i poreza na dobit (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:614460

Pekčec Budek, Božica. "Usporedba poreza na dohodak i poreza na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:614460

Pekčec Budek, Božica. "Usporedba poreza na dohodak i poreza na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:614460

Pekčec Budek, B. (2020). 'Usporedba poreza na dohodak i poreza na dobit', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 21 September 2023, https://urn.nsk.hr/urn:nbn:hr:132:614460

Pekčec Budek B. Usporedba poreza na dohodak i poreza na dobit [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2023 September 21] Available at: https://urn.nsk.hr/urn:nbn:hr:132:614460

B. Pekčec Budek, "Usporedba poreza na dohodak i poreza na dobit", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:614460

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Metadata
TitleUsporedba poreza na dohodak i poreza na dobit
Title (english)Comparison of income tax and profit tax
AuthorBožica Pekčec Budek
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2020-12-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Ovaj završni rad razmatra porez na dohodak i porez na dobit. Svaki od poreza biti će objašnjen u zasebnim poglavljima. Rad se sastoji od šest poglavlja. Prvo poglavlje je uvod koji uvodi u samu problematiku, te tumači neke osnovne termine ovih poreza. Zatim slijede dva poglavlja koja govore o porezu na dohodak, točnije o temeljnim odrednicama, te o postupku utvrđivanja poreza na dohodak. Četvrto poglavlje razmatra temeljne odrednice poreza na dobit, a peto postupak utvrđivanja tog poreza. Zadnje, šesto poglavlje je zaključak koji sumira sve zaključke koji su stečeni tijekom proučavanja ova dva poreza, te objašnjava njihove sličnosti i razlike. Svako poglavlje podijeljeno je na manja potpoglavlja. Porez na dohodak i porez na dobit neki su od najosnovnijih poreza kojima država financira svoje rashode, a takvi ili tipovi takvih poreza postoje u svim zemljama Europske unije. Temeljna razlika između ova dva poreza jest u tome što se porezom na dohodak oporezuje dohodak fizičkih osoba, dok se porezom na dobit oporezuje dobit pravnih osoba. Ulaskom Hrvatske u EU 2013.godine ovi porezni oblici usklađeni su sa zakonima i regulativama Europske unije. Porez na dohodak reguliran je Zakonom o porezu na dohodak, dok porez na dobit regulira Zakon o porezu na dobit. U Hrvatskoj se primjenjuje „germanski tip poreza na dohodak“ koji će biti pojašnjen u daljnjem radu, dok je porez na dobit relativno novi tip poreza koji se počinje primjenjivati u 20.stoljeću. U radu će također biti objašnjeno koji tipovi dohodaka se oporezuju, kao i tko su obveznici određenog poreza. U posebnom poglavlju obrađivat će se i neoporezivi dio dohotka, to jest porezni odbitak, kao i porezna kartica (PK kartica).
Abstract (english)
This final paper analyzes key characteristics of the income and corporation taxes. Each type of taxes will be described in separate part of the paper. The final paper consists of six sections. First, the introduction that reflects the nature of taxes. The following two sections analyze the income taxation, its determination and compliance requirements. The fifth part describes corporate taxation, and the last sixth is the conclusion. Income and corporate taxes are one of the most important sources of state financings in almost all European Union Member States Income tax is a tax imposed on individuals / citizens and it increases as taxable incomes of a taxpayer increase. Corporate or corporation tax, on the other hand, is a direct tax imposed by a jurisdiction on the income or capital of corporation. When Croatia entered the EU in 2013. Croatian tax policy had to comply with the European legislation, so the Personal Income Tax Act and the Law on the Profit Tax changed. Croatia embraced the German income tax model that will be described further in the paper, as well as different types of taxable incomes, taxpayers and tax instruments. In Croatia, the implementation of tax regulations is governed by The Tax Administration which role will also be presented.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:614460
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica javne uprave (stručni/a specijalist/ specijalistica 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 on2021-04-08 16:23:09