prikaz prve stranice dokumenta Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji
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master's thesis
Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji
2021. urn:nbn:hr:137:258478
Peruško, Paula
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Peruško, P. (2021). Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:258478

Peruško, Paula. "Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji." Master's thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:258478

Peruško, Paula. "Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji." Master's thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:258478

Peruško, P. (2021). 'Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji', Master's thesis, University of Pula, accessed 05 April 2024, https://urn.nsk.hr/urn:nbn:hr:137:258478

Peruško P. Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji [Master's thesis]. Pula: University of Pula; 2021 [cited 2024 April 05] Available at: https://urn.nsk.hr/urn:nbn:hr:137:258478

P. Peruško, "Komparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji", Master's thesis, University of Pula, Pula, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:137:258478

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Metadata
TitleKomparativna analiza poreznog klina u Republici Hrvatskoj i Republici Sloveniji
Title (english)A comparative analysis of the tax wages in the Republic of Croatia and the Republic of Slovenia
AuthorPaula Peruško
MentorSandra Krtalić (mentor)
Committee memberDean Učkar (predsjednik povjerenstva)
Committee memberSandra Krtalić (član povjerenstva)
Committee memberLela Tijanić (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2021-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni klin predstavlja razliku između bruto troška rada za poslodavca i neto plaće koju prima posloprimac. Republika Hrvatska i Republika Slovenija razlikuju se po obilježjima kao što su visina nacionalnog dohotka, različiti životni standard, razina dohotka po stanovniku, zaposlenost i drugi čimbenici. No, usprkos tome moguće je napraviti usporedbu jer su prethodno analizirane zemlje tranzicijske koje dijele zajedničku povijest. Iz analize se može zaključiti kako je zadovoljeno načelo pravednosti, jer se pojedinac s većom ekonomskom moći oporezuje više nego pojedinac s manjom ekonomskom moći. Strukturu poreznog klina prvenstveno diktiraju doprinosi za socijalno osiguranje, a ne sam porez na dohodak.
Abstract (english)
The tax wages represents the difference between the gross labor cost for the employer and the net salary received by the employee. The Republic of Croatia and the Republic of Slovenia differ in characteristics such as the level of national income, different living standards, level income per capita, employment and other factors. Nevertheless, it is possible to make a comparasion because the previously analyzed countries are transition countries thet share a common history. From the analysis it can be concluded that the principle of fairness is satisfied, because an individual whit greater economic power is taxed more than an individual with less economic power. The structure of the tax wedge is primarily dictated by social security contributions, not the income tax itself.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:258478
Study programmeTitle: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-11-22 13:32:05