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master's thesis
POREZ NA DOHODAK OD KAPITALA U RH
Završni rad
Split: University of Split, Faculty of economics Split, 2019. urn:nbn:hr:124:013809
Zečić, Karla
University of Split
Faculty of economics Split

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Zečić, K. (2019). POREZ NA DOHODAK OD KAPITALA U RH : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:013809

Zečić, Karla. "POREZ NA DOHODAK OD KAPITALA U RH : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:013809

Zečić, Karla. "POREZ NA DOHODAK OD KAPITALA U RH : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:013809

Zečić, K. (2019). 'POREZ NA DOHODAK OD KAPITALA U RH : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 20 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:013809

Zečić K. POREZ NA DOHODAK OD KAPITALA U RH : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 April 20] Available at: https://urn.nsk.hr/urn:nbn:hr:124:013809

K. Zečić, "POREZ NA DOHODAK OD KAPITALA U RH : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:013809

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Metadata
TitlePOREZ NA DOHODAK OD KAPITALA U RH : Završni rad
AuthorKarla Zečić
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav dio je gospodarskog sustava svake zemlje. Njime se uređuje državne financije osiguravajući prihode proračuna ne samo na razini države već i za lokalne proračune. Različiti porezni nameti odraz su fiskalne i ekonomske politike zemlje te položaja u globalnoj gospodarskoj zajednici. Uz glavne i najizdašnije poreze poput poreza na promet i dohodak, oporezuju se i mnogi drugi izvori primitaka građana i poduzeća. Jedan od relativno novijih nameta i prihod proračuna jest i porez na dohodak od kapitala. Dohotkom od kapitala se smatraju svi primici po osnovi kamata, od izuzimanja imovine i korištenja usluga na teret dobiti tekućeg razdoblja, kao i kapitalni dobici, udjeli u dobiti ostvareni dodjelom ili opcijskom kupnjom vlastitih dionica, dividende i udjeli u dobiti na temelju udjela u kapitalu, a koji su ostvareni u poreznom razdoblju. Porez na dohodak od kapitala reguliran je Zakonom o porezu na dohodak. Stopa poreza na dohodak od kapitala varira ovisno o kategoriji dohotka od kapitala od 12% do 40%. Koji su učinci i koliko plaćanje ovog poreznog nameta utječe na zarade vlasnika dohotka prikazano je u nastavku rada.
Abstract (english)
The tax system regulates state finances by providing budget revenues not only at state level but also local budgets. Different tax incentives reflect the fiscal and economic policies of the country and its position in the global economic community. In addition to the main and most expensive taxes, such as sales tax and income tax, many other sources of income from citizens and companies are taxed. One of the relatively recent revenues of the budget is also the tax on the income of the capital. Capital gains are considered to be all interest-rate receipts, from the exclusion of assets and the use of services to the expense of the current period, as well as capital gains, the share of profits generated by the assignment or optional purchase of own shares, dividends and share in profit on equity, which were realized in the tax period. Tax on income from capital is regulated by the Income Tax Act. What are the impacts and how much the payment of this tax has an impact on the income is shown in this papaer.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:013809
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryREFST
Created on2019-10-25 10:59:43