prikaz prve stranice dokumenta Prijava poreza na dohodak - nerezidenti
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master's thesis
Prijava poreza na dohodak - nerezidenti
2021. urn:nbn:hr:132:693240
Tomić, Anka
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Tomić, A. (2021). Prijava poreza na dohodak - nerezidenti (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:693240

Tomić, Anka. "Prijava poreza na dohodak - nerezidenti." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:693240

Tomić, Anka. "Prijava poreza na dohodak - nerezidenti." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:693240

Tomić, A. (2021). 'Prijava poreza na dohodak - nerezidenti', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 12 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:693240

Tomić A. Prijava poreza na dohodak - nerezidenti [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2021 [cited 2024 April 12] Available at: https://urn.nsk.hr/urn:nbn:hr:132:693240

A. Tomić, "Prijava poreza na dohodak - nerezidenti", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:132:693240

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Metadata
TitlePrijava poreza na dohodak - nerezidenti
Title (english)Personal income tax return - non - residents
AuthorAnka Tomić
MentorRenata Perić (mentor)
Committee memberBoris Ljubanović (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (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 country2021-12-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Država ima primarnu zadaću, a to su porezi. Porezi su prihodi kojima suvremene države podmiruju svoje rashode. Nerezident je osoba koja u državi ostvarivanja dohotka nema središte svojih interesa, ali svojim sudjelovanjem u plaćanju poreza sudjeluje i pridonosi ekonomskoj moći države u kojoj je dohodak ostvaren. Međunarodnim ugovorima o izbjegavanju dvostrukog oporezivanja postiže se pravednije oporezivanje pazeći da ne dođe do dvostrukog oporezivanja ili neplaćanja poreza niti jedne države, države u kojoj je obveznik rezident i države u kojoj je nerezident. Dohodak predstavlja najvažniji izvor javnih prihoda. Primjenom poreznih stopa postiže se pravednije oporezivanje. Izborom vrste i visine porezne stope ostvaruje se svrha oporezivanja. Mogućnost podnošenje godišnje prijave poreza na dohodak omogućava se ujednačavanje plaćanja porezne obveze, a u isto vrijeme daje mogućnost obveznicima da iskoriste sve elemente koji su im u korist. Poreznik ima onoliku ekonomsku moć koliko mu ostane nakon oporezivanja.
Abstract (english)
The state has a primary task, and that is taxes. Taxes are the revenues by which modern states cover their expenses. A non-resident is a person who does not have the center of his interests in the country of income, but by his participation in the payment of taxes he participates and contributes to the economic power of the country in which the income was earned. International treaties on the avoidance of double taxation achieve fairer taxation by ensuring that there is no double taxation or non-payment of taxes by any country, the country in which the taxpayer is resident and the country in which he is a non-resident. Income is the most important source of public revenue. Applying tax rates achieves fairer taxation. By choosing the type and amount of the tax rate, the purpose of taxation is achieved. The possibility of filing an annual income tax return enables the equalization of tax payments, and at the same time gives taxpayers the opportunity to use all the elements that benefit them. The taxpayer has as much economic power as he has left after taxation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:693240
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 on2022-02-21 08:29:56