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undergraduate thesis
Porezni aspekt konačnog dohotka u Hrvatskoj
2023. urn:nbn:hr:277:333626
Stipić, Danijela
Josip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega

Cite this document

Stipić, D. (2023). Porezni aspekt konačnog dohotka u Hrvatskoj (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:277:333626

Stipić, Danijela. "Porezni aspekt konačnog dohotka u Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2023. https://urn.nsk.hr/urn:nbn:hr:277:333626

Stipić, Danijela. "Porezni aspekt konačnog dohotka u Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2023. https://urn.nsk.hr/urn:nbn:hr:277:333626

Stipić, D. (2023). 'Porezni aspekt konačnog dohotka u Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:277:333626

Stipić D. Porezni aspekt konačnog dohotka u Hrvatskoj [Undergraduate thesis]. Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega; 2023 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:277:333626

D. Stipić, "Porezni aspekt konačnog dohotka u Hrvatskoj", 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:277:333626

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Metadata
TitlePorezni aspekt konačnog dohotka u Hrvatskoj
Title (english)Tax Aspect of Final Income in Croatia
AuthorDanijela Stipić
MentorSvjetlana Letinić (mentor)
Committee memberVerica Budimir (predsjednik povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
Committee memberMario Župan (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega
Požega
Defense date and country2023-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezi su sredstvo kojima države podmiruju svoje javne izdatke. Hrvatski porezni sustav funkcionira kroz više poreznih oblika: državni porezi, županijski porezi, gradski ili općinski porezi, zajednički porezi. Najizdašniji među porezima jest porez na dodanu vrijednost, porez na dobit te porez na dohodak. Porez na dohodak oporezuje dohodak fizičke osobe, a može se oporezivati na godišnjoj ili konačnoj razini. Godišnji dohodak oporezuje primitke od nesamostalnog rada, samostalne djelatnosti te drugog dohotka koji se ne smatra konačnim. Konačni dohodak oporezuje primitke ostvarene od imovine i imovinskih prava, kapitala, te drugog dohotka koji se smatra konačnim. U nastavku će biti prikazan obračun svih kategorija ovog dohotka.
Abstract (english)
Taxes are the means by which states finance their public expenses. The Croatian tax system operates through various tax forms: state taxes, tribal state taxes, city or municipality taxes, common taxes. The most significant among them are value - added tax, profit tax and income tax. Income tax applies to an individuals income and can be taxed on annual or final basis. Annual income taxes receipts from non self – employment, self – employment and other income that is considered final. Final income taxes receipts derived from property and property rights, capital, other income considered final. The calculation of all categories of this income will be present below.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:277:333626
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 on2024-01-11 12:10:45