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master's thesis
Utjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada
2018. urn:nbn:hr:132:784516
Puljić Išić, Melita
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Puljić Išić, M. (2018). Utjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:784516

Puljić Išić, Melita. "Utjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:784516

Puljić Išić, Melita. "Utjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:784516

Puljić Išić, M. (2018). 'Utjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 04 October 2023, https://urn.nsk.hr/urn:nbn:hr:132:784516

Puljić Išić M. Utjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2023 October 04] Available at: https://urn.nsk.hr/urn:nbn:hr:132:784516

M. Puljić Išić, "Utjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:784516

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Metadata
TitleUtjecaj osobnih odbitaka na obračun dohotka od nesamostalnog rada
Title (english)The influense of personal deductions on the calculation of income from the employment of the unemployed
AuthorMelita Puljić Išić
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberPredrag Zima (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 country2018-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Zakonom o porezu na dohodak i Pravilnikom o porezu na dohodak u Hrvatskoj je regulirano utvrđivanje, obračunavanje i plaćanje poreza na dohodak. Porez na dohodak ima socijalni karakter jer ima mogućnost oduzimanja osobnog odbitka kao neoporezivog dijela dohotka koji služi podmirivanju osobnih životnih potreba. Porez na dohodak je relativno novi porezni oblik ali danas predstavlja jedan od najznačajnijih poreznih oblika svakog suvremenog poreznog sustava. Porez na dohodak jedan je od najznačajnijih državnih prihoda. Vrlo je složen jer se obračunava po progresivnim stopama i podložan čestim promjenama. U Republici Hrvatskoj moguće je ostvariti dohodak od samostalnog rada, nesamostalnog rada, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja i drugi dohodak. U ovom diplomskom radu obradit će se porez na dohodak od nesamostalnog rada s olakšicama koje fizičke osobe koje ostvaruju dohodak na temelju nesamostalnog rada kroz svoj rad i način svoga života mogu ostvariti. Isto tako, pokušat će se dati doprinos u smislu razumijevanja svih elemenata obračuna dohotka od nesamostalnog rada.
Abstract (english)
The law on personal Income tax and the ordinance on income taxi in Croatia are regulated by the determination, calculation and payment of income tax. The income tax has a social character as it has the possibility of seizure of the personal allowance as income tax allowances, which serves to satisfy personal needs. Personal income tax is a relatively new form of taxation, but no matter represents one of the most important tax forms every modern tax system. Personal income tax is one of the most significant government revenue. It is very complex because it is calculated at progressive rates and is subject to frequent changes. In Croatia the tax can be made from self-employment, employment income from property and property rights, income from capital, income from insurance and other income. This thesis will get tax on income from employment due to the benefits that can be achieved for people who earn income based on employment through work and way of life. Also, the thesis will try to make a contribution in terms of understanding all the elements oft he calculation of income from employment.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:784516
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna 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 on2019-06-07 07:31:04