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undergraduate thesis
Prijave poreza na dohodak građana
2018. urn:nbn:hr:132:988216
Čuturaš, Ružica
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Čuturaš, R. (2018). Prijave poreza na dohodak građana (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:988216

Čuturaš, Ružica. "Prijave poreza na dohodak građana." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:988216

Čuturaš, Ružica. "Prijave poreza na dohodak građana." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:988216

Čuturaš, R. (2018). 'Prijave poreza na dohodak građana', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 28 March 2023, https://urn.nsk.hr/urn:nbn:hr:132:988216

Čuturaš R. Prijave poreza na dohodak građana [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2023 March 28] Available at: https://urn.nsk.hr/urn:nbn:hr:132:988216

R. Čuturaš, "Prijave poreza na dohodak građana", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:988216

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Metadata
TitlePrijave poreza na dohodak građana
Title (english)Tax returns on citizen's personal income
AuthorRužica Čuturaš
MentorEmina Jerković (mentor)
Committee memberVišnja Lachner (predsjednik povjerenstva)
Committee memberBiljana Činčurak Erceg (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2018-07-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Fiskalni javni prihodi su prihodi koje država i jedinice lokalne i područne (regionalne) samouprave ostvaruju na temelju svojega fiskalnog suvereniteta prisilno, oduzimanjem dijela kupovne snage fizičkih i pravnih osoba, ubiranjem poreza koji se slijevaju u državni odnosno lokalni proračun. Porezi su davanja radi zadovoljavanja javnih potreba od strane javne vlasti. Porez na dohodak zajednički je porez (dijelom pripada državnom a dijelom županijskom, odnosno općinskom i gradskom proračunu). U većini razvijenih zemalja porez na dohodak je najznačajniji i najistaknutiji izvor javnih prihoda. Dohodak je razlika između primitaka priteklih u poreznom razdoblju i izdataka nastalih u istom poreznom razdoblju. Izvori dohotka su primici ostvareni od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala, osiguranja i drugih primitaka. Porezni obveznik je fizička osoba koja ostvaruje dohodak.
Abstract (english)
Fiscal public revenues are incurred by the state and local and regional self-govrenment units on the basis of their fiscal sovereighty forcibly, by subtracting part of the purchasing power of natural and legal persons by the collection of taxes that goes to the state or local budget. Taxes are given to pay public needs by public authorities. Income tax is a common tax (in part, it belongs to the state and partly to the county, municipal and city budget), In most developed countries, income tax is the most significan and most prominent source of public revenue. Income is the difference between receipts expected in the tax period and expenses incurred in the sam tax period. Sources of income are receipts derived from employment, self-employment, property and property right, capital, incureance and other receipts. A taxpayer is a natural person who realizes income.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:988216
Study programmeTitle: Administrative Study Programme
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 on2019-02-04 10:33:01