Oporezivanje sportaša i trenera u Republici Hrvatskoj

master's thesis

• Title (english): Taxation of athletes and coaches in the Republic of Croatia
• Author: Ivona Josipović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-06-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet rada je oporezivanje dohotka u Republici Hrvatskoj i njegova primjena na sportaše, bilo da se radi o amaterima ili profesionalcima i trenerima, te prikazivanje različitih načina oporezivanja njihovog dohotka. Cilj ovog rada je istražiti i pojasniti oporezivanje dohotka i novčanih primitaka u pogledu sportskih stipendija i dobivenih nagrada sportaša i trenera u Republici Hrvatskoj, te provesti analizu o načinu oporezivanja profesionalnih sportaša i trenera. Porez na dohodak trenutno je jedna od najvažnijih vrsta poreza u svakom modernom poreznom sustavu. Utvrđivanje, obračun i plaćanje poreza na dohodak u Republici Hrvatskoj uređeni su Zakonom o porezu na dohodak i Pravilnikom o porezu na dohodak. U radu je također provedeno empirijsko istraživanje na ukupnom uzorku od 52 osobe kako bi se ispitalo njihovo poznavanje poreza na dohodak kao i načina ostvarivanja njihova dohotka i njegovo oporezivanje. Analizom rezultata odgovora ispitanika utvrđeno je iznimno loše poznavanje poreza na dohodak u Republici Hrvatskoj, kao i najčešći način stjecanja dohotka putem nesamostalnog rada bilo da se radi o sportašima ili trenerima koji po toj osnovi podliježe oporezivanju. Također ispitanici smatraju kako je stopa poreza na dohodak u Republici Hrvatskoj previsoka.

Abstract (english)

The subject of the work is income taxation in the Republic of Croatia and its application to athletes, whether they are amateurs or professionals and coaches, while showing different ways of taxing their income. The aim of this work is to investigate and clarify the taxation of income and monetary receipts in terms of sports scholarships and awards received by athletes and coaches in the Republic of Croatia and to conduct an analyze of the way professional athletes and coaches are taxed. Income tax is currently one of the most important types of tax in any modern tax system. The determination, calculation and payment of income tax in the Republic of Croatia are governed by the Income Tax Act and the Income Tax Ordinance. The work also conducted empirical research on a total sample of 52 people in order to examine their knowledge of income tax as well as ways of generating their income and its taxation. The analysis of the results of the respondents answers revealed extremely poor knowledge of income tax in the Republic of Croatia, as well as the most common way of earning income through self-employment, whether they are athletes or coaches elected by the subject of taxation on that basis. The respondents also believe that the income tax rate in the Republic of Croatia is extreme.

• Keywords: porez na dohodak; Republika Hrvatska; oporezivanje sportaša i trenera
• Keywords (english): income tax; Republic of Croatia; taxation of athletes and coaches
• Language: croatian
• URN:NBN: urn:nbn:hr:148:927932
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-06-28 15:11:34