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undergraduate thesis
Oporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj
2018. urn:nbn:hr:132:958397
Repinc, Marta
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

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Repinc, M. (2018). Oporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:958397

Repinc, Marta. "Oporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:958397

Repinc, Marta. "Oporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:958397

Repinc, M. (2018). 'Oporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 25 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:958397

Repinc M. Oporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 November 25] Available at: https://urn.nsk.hr/urn:nbn:hr:132:958397

M. Repinc, "Oporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:958397

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Metadata
TitleOporezivanje dohotka od nesamostalnog rada u Republici Hrvatskoj
Title (english)Taxation of employment income in the Republic of Croatia
AuthorMarta Repinc
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 country2018-09-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Hrvatski porezni sustav usklađen je s europskim načelima, u kojem je izjednačen položaj svih poreznih obveznika, domaćih i stranih fizičkih i pravnih osoba, definira se kao izravni, odnosno neposredni porez namjenjen oporezivanju ukupnog dohotka fizičkih osoba koje ostvare u određenom poreznom razdoblju. Dohodak od nesamostalnog rada je onaj koji potjeće iz radnog odnosa i ostvaruje se kroz plaće. Fizičke osobe koje ostvaruju dohodak (porezni obveznici) obilježava progresivnost poreznih stopa. Dohodak od nesamostalnog rada normira se kao razlika između primitaka otvarenih u poreznom razdoblju i izdataka nastalih u istom tom poreznom razdoblju koji se isplaćuje u obliku doprinoza za određena osiguranja kroz porezno opterećenje plaća.
Abstract (english)
The Croatian tax system is in line with European principles, in which the equal position of all taxpayers, domestic and foreign natural and legal persons, is defined as direct or indirect taxes for the purpose of taxing the total income of natural persons who are taxed in a particular tax period. Incomplete income is the one that comes from employment and is earned through wages. Income from employment is standardized as the difference between the receipts received in the tax period and the expenses incurred in the same tax period that are paid in the form of contributions for certain insurances through the tax burden of wages.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:958397
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 13:27:59