Učinci šestog kruga porezne reforme na obračun dohotka od nesamostalnog rada

master's thesis

• Title (english): The effects of the sixth tax reform on the calculation of personal income
• Author: Lucija Krčelić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Šesti krug porezne reforme predstavlja značajnu promjenu u izmjenama Zakona o porezu na dohodak, Zakona o porezu na dobit, Zakona o porezu na dodanu vrijednost, Zakona o lokalnim porezima, Zakona o fiskalizaciji, a posebice u promjenama u obračunu dohotka od nesamostalnog rada. Izmjene Zakona o porezu na dohodak, Zakona o doprinosima te Zakona o lokalnim porezima utječu na obračun dohotka od nesamostalnog rada koje za cilj imaju povećanje neto plaće poreznih obveznika. Umanjenje osnovice za obračun doprinosa za mirovinsko osiguranje na temelju generacijske solidarnosti, promjena stope poreza na dohodak odnosno ukidanje prireza porezu na dohodak, i povećanje iznosa osobnog odbitka direktno utječu na raspoloživi dohodak pojedinca i na porezno rasterećenje poreznih obveznika. U ovom radu pojašnjeni su osnovni elementi potrebni za obračun plaće u Republici Hrvatskoj prije i nakon porezne reforme 2024. godine. Također, provedena je usporedba obračuna dohotka od nesamostalnog rada prije i nakon šestog kruga porezne reforme te analiza učinaka izmjena Zakona koji utječu na obračun doprinosa i poreza na dohodak. U konačnici, cilj rada je kroz primjere utvrditi sličnosti i razlike u obračunu plaća prije i nakon porezne reforme te jesu li učinci šestog kruga porezne reforme uistinu pridonijeli povećanju neto plaće poreznih obveznika te u kojoj mjeri su utjecali na njihovu kupovnu moć.

Abstract (english)

The sixth round of tax reform represents a significant change in amendments to the Income Tax Act, Act on Contributions, Profit Tax Act, Value Added Tax Act, Local Taxes Act, Cash Transaction Fiscalisation Act and particularly in changes in the calculation of personal income. Amendments to the Income Tax Act, Act on Contributions and Local Taxes Act affect the calculation of personal income in order to increase net salary of taxpayers. The reduction of the base for calculating contributions for pension insurance based on the principle of solidarity between generations, change in the income tax rate and increase in the amount of personal deduction directly affect an individual's disposable income and tax relief for taxpayers. This paper elucidates the basic elements necessary for calculation of personal income in the Republic of Croatia before and after 2024 tax reform. Additionally, a comparison of calculation of personal income before and after tax reform along with an analysis of the affects of amendments to the Income Tax Act and Act on Contributions is conducted. Ultimately, the goal of the master thesis is to determine, through examples, the similarities and differences in calculation of personal income before and after tax reform, and whether the effects of the sixth round of tax reform have indeed contributed to increasing the net salay of taxpayers and to what extent they have affected their purchasing power.

• Keywords: porezna reforma; porez na dohodak; dohodak od nesamostalnog rada; doprinosi za socijalno osiguranje; obračun plaća
• Keywords (english): tax reform; income tax; personal income; social security contributions; payroll
• Language: croatian
• URN:NBN: urn:nbn:hr:148:621929
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-07-01 08:58:39