master's thesis
Porezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom

Ante Dadić (2016)
University of Split
Faculty of economics Split
Metadata
TitlePorezno opterećenje dohotka u Republici Hrvatskoj u usporedbi sa Europskom unijom : završni rad
AuthorAnte Dadić
Mentor(s)Renko Letnić (thesis advisor)
Abstract
Dohodak je najznačajniji izvor proračunskih sredstava većine zemalja pa tako i Republike Hrvatske. Cilj ovog rada je prikazati i usporediti metode oporezivanja dohotka u Republici Hrvatskoj i odabranim zemljama Europske unije. Posebna pozornost je usmjerena na porez dohotka od nesamostalnog rada odnosno plaće. Porezno opterećenje dohotka je zapravo porezni izdatak za obveznika na ime proračunskih sredstava. Zemlje Europske unije koje su odabrane su postale članice u dva ciklusa proširenja 2004. i 2007. godine a kroz ovaj rad su obuhvaćene Slovenija, Slovačka, Češka Republika, Poljska i Rumunjska. Za svaku zemlju je kroz drugi dio rada objašnjeno na koji način obračunati porezno opterećenje plaće i odrediti neto iznos iz pripadajućeg bruta ilustrirano sa primjerima na godišnjoj razini i koji sve izdatke plaće u odabranim zemljama mogu imati odnosno koje su propisane zakonom. Analizom odabranog uzorka zemalja u usporedbi sa Hrvatskom u trećem dijelu se napravila usporedba poreznih opterećenja plaće prema svojim sastavnim djelovima i stavljanje u kontekst poreznih sustava tih zemalja.
Keywordstax chrages tax burden income tax taxation of income European Union
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationFinancial and Tax management
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
Income is the most significant source of budgetary resources for majority of countries including Croatia. Purpose of this paper is to present and compare methods of taxation of income in Croatia and selected countries of European union. Special atention was directed at income tax from employment or paycheck. Tax charges or tax burden of income is in fact tax expenditure of tax payer in benefit of the budgetary resources. Selected members of European Union for this paper became members of the Union in two enlargement events in 2004. and 2007. In this paper focus is directed at Slovenia, Slovakia, Czech Republic, Poland and Romania. Through second part of paper tax burden of each country is described according with examples how to calculate net amount of gross income corresponding with all the income expenditures as prescribed by law. Third part analyzes sampled countries included in the paper compared with Croatia and putting in relation all the selected countries regarding their taxation policies for incomes.
Parallel keywords (Croatian)porezno opterećenje porez na dohodak oporezivanje dohotka Europska unija
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:913357
CommitterIvana Gizdić