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master's thesis
Problematika oporezivanja primitaka ostvarenih izvan radnog odnosa
2018. urn:nbn:hr:137:390181
Berisha, Vijoleta
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Berisha, V. (2018). Problematika oporezivanja primitaka ostvarenih izvan radnog odnosa (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:390181

Berisha, Vijoleta. "Problematika oporezivanja primitaka ostvarenih izvan radnog odnosa." Master's thesis, University of Pula, 2018. https://urn.nsk.hr/urn:nbn:hr:137:390181

Berisha, Vijoleta. "Problematika oporezivanja primitaka ostvarenih izvan radnog odnosa." Master's thesis, University of Pula, 2018. https://urn.nsk.hr/urn:nbn:hr:137:390181

Berisha, V. (2018). 'Problematika oporezivanja primitaka ostvarenih izvan radnog odnosa', Master's thesis, University of Pula, accessed 11 May 2024, https://urn.nsk.hr/urn:nbn:hr:137:390181

Berisha V. Problematika oporezivanja primitaka ostvarenih izvan radnog odnosa [Master's thesis]. Pula: University of Pula; 2018 [cited 2024 May 11] Available at: https://urn.nsk.hr/urn:nbn:hr:137:390181

V. Berisha, "Problematika oporezivanja primitaka ostvarenih izvan radnog odnosa", Master's thesis, University of Pula, Pula, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:137:390181

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Metadata
TitleProblematika oporezivanja primitaka ostvarenih izvan radnog odnosa
Title (english)Issues of non-working earned revenues taxation
AuthorVijoleta Berisha
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2018-12-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak jedan je od glavnih poreznih oblika u poreznom sustavu Republike Hrvatske. Isti predstavlja vrijedan izvor financijskih sredstava koja pritječu u državni proračun. Pored toga, služi uređenju odnosa i mnogih ekonomskih te socijalnih procesa. Ovaj porezni oblik poznaje nekoliko izvora primitaka koji njemu podliježu. Među njima su i primici koji se ostvaruju izvan radnog odnosa. Prema naravi istih, nazivaju se i drugim dohotkom. Oporezuju se u kontekstu poreza na dohodak, no sukladno određenim specifičnostima i posebnom tretmanu. Poreznom reformom iz 2017. godine snižene su stope ovoga poreza, te su uvedene brojne druge promjene. To je prvenstveno utjecalo na rasterećenje poreznih obveznika, ali i na mnoge druge aspekte.
Abstract (english)
The income tax is one of the main forms of taxation in the tax system of the Republic of Croatia. This is a valuable source of financial resources that flows in the government budget. In addition, it serves to regulate relationships between stakeholders, as well as many economic and social processes. This tax form knows several sources of receipts that are subject to this tax. Among them are receipts that are realized outside the employment relationship. By their very nature, they are called and known as the other or second income. They are taxed in the context of income tax, but in accordance with certain specifics and special treatment. With tax reform from 2017, rates of this tax have been reduced, and numerous other changes have been introduced. This was primarily influenced by the taxpayer's collection, but also on many other aspects.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:390181
Study programmeTitle: Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-05-17 21:27:49