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undergraduate thesis
Neoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada
2023. urn:nbn:hr:277:000125
Ružić, Nero
Josip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega

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Ružić, N. (2023). Neoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada (Undergraduate thesis). Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:277:000125

Ružić, Nero. "Neoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2023. https://urn.nsk.hr/urn:nbn:hr:277:000125

Ružić, Nero. "Neoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2023. https://urn.nsk.hr/urn:nbn:hr:277:000125

Ružić, N. (2023). 'Neoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, accessed 08 January 2025, https://urn.nsk.hr/urn:nbn:hr:277:000125

Ružić N. Neoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada [Undergraduate thesis]. Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega; 2023 [cited 2025 January 08] Available at: https://urn.nsk.hr/urn:nbn:hr:277:000125

N. Ružić, "Neoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, Požega, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:277:000125

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Metadata
TitleNeoporezivi primici koji se ne smatraju dohotkom od nesamostalnog rada
Title (english)Non-taxable Receipts that are not Deemed Income from Employment
AuthorNero Ružić
MentorSvjetlana Letinić (mentor)
Committee memberMario Župan (predsjednik povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
Committee memberVerica Budimir (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega
Požega
Defense date and country2023-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj ovog rada je pokazati kojima se neoporezivim primitcima koji se ne smatraju dohotkom od nesamostalnog rada i u kojim iznosima koriste fizičke i pravne osobe. Temelj za analizu sačinjavaju podaci pribavljeni od Porezne uprave Ispostave Prelog, koji su razvrstani u tablice poradi detaljnog prikaza i lakše usporedbe. Podaci o neoporezivim primitcima komparirani su sa podacima o dohotku od nesamostalnog rada (plaće) za isto razdoblje promatranja. Analiza podataka promatranog razdoblja pokazala je brži porast mase isplaćenih neoporezivih primitaka od porasta mase isplaćenih dohodaka od nesamostalnog rada, a što će u budućnosti imati negativan utjecaj na zaposlenike budući da će im u mirovinski fond biti uplaćen manji iznos.
Abstract (english)
The objective of this study is to illustrate the non-taxable receipts not categorized as income from dependent employment, and the extent to which they are utilized by both individuals and legal entities. Our analysis is based on data acquired from the Tax Administration Office in Prelog, which has been organized into tables to facilitate a detailed presentation and comparison. We have compared the data on non-taxable receipts with those related to income from employment (salaries) during the same observation period. The analysis of the data for the observed period reveals a more rapid growth in the total amount of nontaxable receipts compared to the increase in the total amount of income from employment. This trend may have adverse implications for future employees, as it will result in smaller contributions to their pension funds.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:277:000125
Study programmeTitle: Social Sciences - Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-10-09 11:52:29