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undergraduate thesis
Analiza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine
2020. urn:nbn:hr:137:028090
Mihovec, Ljerkica
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Mihovec, Lj. (2020). Analiza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:028090

Mihovec, Ljerkica. "Analiza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:028090

Mihovec, Ljerkica. "Analiza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:028090

Mihovec, Lj. (2020). 'Analiza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine', Undergraduate thesis, University of Pula, accessed 09 April 2024, https://urn.nsk.hr/urn:nbn:hr:137:028090

Mihovec Lj. Analiza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine [Undergraduate thesis]. Pula: University of Pula; 2020 [cited 2024 April 09] Available at: https://urn.nsk.hr/urn:nbn:hr:137:028090

Lj. Mihovec, "Analiza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine", Undergraduate thesis, University of Pula, Pula, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:137:028090

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Metadata
TitleAnaliza promjena u oporezivanju dohotka u Republici Hrvatskoj od 1995. do 2020. godine
Title (english)Analysis of Changes in Income Taxation in the Republic of Croatia from 1995 to 2020
AuthorLjerkica Mihovec
MentorSandra Krtalić (mentor)
Committee memberInes Kersan-Škabić (predsjednik povjerenstva)
Committee memberSandra Krtalić (član povjerenstva)
Committee memberMarta Božina Beroš (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2020-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dohodak kao relativno mlad porezni oblik u Republici Hrvatskoj doživio je mnogobrojne promjene tijekom proteklih dvadeset i pet godina. Analizom promjena dolazi se do zaključka da je većina promjena bila na bolje i učinila je ovaj porez modernijim, preglednijim i razumljivijim krajnjem korisniku tj. poreznom obvezniku. No, dosadašnje porezne reforme u Hrvatskoj bile su usmjerene prvenstveno na snižavanje stopa i poreznih razreda poreza na dohodak te povećanja osobnog odbitka. U budućnosti teško je za očekivati da će se porezno opterećenje rada u Hrvatskoj moći snižavati bez zadiranja u socijalne doprinose. Prostor za snižavanje poreznog opterećenja rada treba tražiti i u strukturnim reformama te uštedama na rashodnoj strani proračuna i/ili eventualnom povećanju poreznog opterećenja drugih makroekonomskih osnovica: potrošnje i kapitala (i imovine).
Abstract (english)
Income tax as a relatively young form of tax in the Republic of Croatia has undergone many changes over the past twenty-five years. The analysis of the changes leads to the conclusion that most of the changes were for the better and made this tax more modern, transparent and understandable to the end user, i.e. the taxpayer. However, the previous tax reforms in Croatia were aimed primarily at lowering the rates and tax brackets of income tax and increasing the personal deduction. In the future, it is difficult to expect that the tax burden on labor in Croatia will be able to be reduced without interfering with social contributions. Space for reducing the tax burden on labor should also be sought in structural reforms and savings on the expenditure side of the budget and/or a possible increase in the tax burden on other macroeconomic bases: consumption and capital (and assets).
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:028090
Study programmeTitle: Business Economics; Finance, Economics, Financial Management, Management and Entrepreneurship, Marketing Management, Business Informatics, Tourism; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics, Financial Management, Informatics Management
Course: Management and Entrepreneurship
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2022-04-01 08:15:57