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master's thesis
Oporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj
2021. urn:nbn:hr:132:085863
Baranašić, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

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Baranašić, I. (2021). Oporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:085863

Baranašić, Ivana. "Oporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:085863

Baranašić, Ivana. "Oporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:085863

Baranašić, I. (2021). 'Oporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 21 September 2023, https://urn.nsk.hr/urn:nbn:hr:132:085863

Baranašić I. Oporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2021 [cited 2023 September 21] Available at: https://urn.nsk.hr/urn:nbn:hr:132:085863

I. Baranašić, "Oporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:132:085863

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Metadata
TitleOporezivanje dohotka s posebnim statusom umirovljenika u Republici Hrvatskoj
Title (english)Income taxation with special status of pensioners in the Republic of Croatia
AuthorIvana Baranašić
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 Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2021-02-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porez na dohodak izravni je porez koji država nameće izravno na dohodak poreznog obveznika, fizičke osobe, a obračunava se na poreznu osnovicu prema progresivnim poreznim stopama. On je jedan od najvažnijih izvora prihoda svake suvremene države i može se reći da je iznimno komplicirani porezni oblik s obzirom na svoju slojevitost i tehniku ubiranja. Mirovine su primitak koji korisnik mirovinskih primanja ostvaruje na osnovu uplaćenih doprinosa sa plaće tijekom radnog vijeka. Mirovinska primanja mogu biti tuzemna (pravo ostvareno nakon radnog vijeka u Hrvatskoj) te inozemna (pravo ostvareno nakon radnog vijeka u inozemstvu). U ovom završnom radu biti će objašnjen porezni postupak utvrđivanja poreza na dohodak uz poseban osvrt na obračun dohotka umirovljenika u Republici Hrvatskoj.
Abstract (english)
Income tax is a direct tax that the state imposes directly on the income of a taxpayer, a natural person, and is calculated on the tax base according to progressive tax rates. It is one of the most important sources of income of any modern state and can be said to be an extremely complicated tax form given its stratification and collection technique.Pensions are receipts that the beneficiary of pension benefits receives on the basis of paid contributions from salary during working life. Retirement benefits can be domestic (right exercised after working life in Croatia) and foreign (right exercised after working life abroad).This final paper will explain the tax procedure for determining income tax with special reference to the calculation of income of pensioners in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:085863
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 on2021-07-12 07:11:30