Računovodstveni aspekt poreza na dohodak u Republici Hrvatskoj, Republici Austriji i Republici Sloveniji

master's thesis

• Title (english): Accounting aspect of income tax in the Republic of Croatia, the Republic of Austria and the Republic of Slovenia
• Author: Lorena Čolić
• 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: 2024-09-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Porez na dohodak je jedan od najznačajnijih poreznih oblika svakog suvremenog poreznog sustava. To je oblik izravnog oporezivanja koji se koristi na dohodak pojedinaca te je subjektivni porez kod kojeg se u obzir uzimaju osobne karakteristike poreznog obveznika.
U Republici Hrvatskoj se primjenjuju progresivne porezne stope čime se osigurava jednakost i pravednost u poreznom sustavu. Oporezuje se dohodak iz pet izvora, a to su dohodak od nesamostalne djelatnosti, dohodak od samostalne djelatnosti, dohodak od imovine i imovinskih prava, dohodak od kapitala te drugi dohodak. U ovom radu se prikazuju potrebne stavke za obračun poreza na dohodak u Republici Hrvatskoj. Također je izvršena analiza poreza na dohodak u Republici Austriji i Republici Sloveniji. Na kraju, provedena je komparativna analiza obračuna poreza na dohodak od nesamostalnog rada kroz tri slučaja: porezni obveznik bez djece i bez uzdržavanog člana, porezni obveznik s jednim djetetom te porezni obveznik s uzdržavanim članom i dvoje djece.

Abstract (english)

Income tax is one of the most important tax forms in any modern tax system. It is a form of direct taxation that is used on the income of individuals and is a subjective tax that takes into account the personal characteristics of the taxpayer.
Progressive tax rates are applied in the Republic of Croatia, which ensures equality and fairness in the tax system. It is taxed on income from five sources, which are income from non-exclusive labor, income from independent labor, income from property and property rights, income from capital and other income. This paper presents the essential items for the accounting income tax in the Republic of Croatia. The income tax analysis has also been performed in the Republic of Austria and the Republic of Slovenia. Finally, a comparative analysis of the calculation of income tax from no-exclusive labor was carried out through three cases: a taxpayer without children and without a dependent member, a taxpayer with one child and a taxpayer with a dependent member and two children.

• Keywords: porez na dohodak; porezni obveznik; Republika Hrvatska; Republika Austrija; Republika Slovenija
• Keywords (english): income tax; taxpayer; Republic of Croatia; Republic of Austria; Republic of Slovenia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:398233
• 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: 2024-09-19 14:17:47