Oporezivanje inozemnog dohotka i godišnja prijava dohotka

master's thesis

• Title (english): Taxation of foreign income and annual income tax return
• Author: Dora Zec
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj rad analizira problematiku dvostrukog oporezivanja i njegove implikacije na porezni sustav Republike Hrvatske. Kroz pregled zakonskih regulativa, međunarodnih ugovora i porezne prakse, rad se fokusira na različite aspekte dvostrukog oporezivanja, uključujući definicije, pojmove i praktične primjene. Analizirane su definicije dvostrukog oporezivanja prema različitim izvorima, te su prikazane zakonske regulative koje pružaju osnovu za razumijevanje ovog problema. Poseban naglasak stavljen je na primjenu međunarodnih ugovora o izbjegavanju dvostrukog oporezivanja u Hrvatskoj, s detaljnim prikazom konkretnih ugovora poput onoga između Hrvatske i Nizozemske. Rad također obrađuje poreznu rezidentnost fizičkih osoba i tretman inozemnog dohotka prema aktualnim pravilnicima i zakonima, te pruža upute za popunjavanje obrazaca za prijavu inozemnog dohotka putem e-Porezne. Analizirane su različite vrste dohotka, uključujući samostalni rad, nesamostalni rad, kapital i imovinu, i njihov porezni tretman. Uloga poreza po odbitku i ugovora o izbjegavanju međunarodnog dvostrukog oporezivanja također je detaljno obrađena. Rad završava s prikazom primjera iz prakse.

Abstract (english)

This thesis analyzes the issue of double taxation and its implications on the tax system of the Republic of Croatia. Through a review of legal regulations, international treaties, and tax practices, the thesis focuses on various aspects of double taxation, including definitions, concepts, and practical applications. Definitions of double taxation from different sources are analyzed, and the legal regulations that provide a basis for understanding this issue are presented. Special emphasis is placed on the application of international treaties on the avoidance of double taxation in Croatia, with a detailed presentation of specific agreements such as the one between Croatia and the Netherlands. The thesis also addresses the tax residency of individuals and the treatment of foreign income according to current regulations and laws, providing instructions for completing forms for reporting foreign income through the e-Tax system. Various types of income, including self-employment, employment, capital, and property, and their tax treatment are analyzed. The role of withholding tax and treaties on the avoidance of international double taxation is also thoroughly examined. The thesis concludes with examples from practice.

• Keywords: porezni sustav; dvostruko oporezivanje; inozemni dohodak; oporezivanje; porezna rezidentnost
• Keywords (english): tax system; double taxation; foreign income; taxation; tax residency
• Language: croatian
• URN:NBN: urn:nbn:hr:148:197826
• 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: Open access
• Created on: 2024-09-25 08:52:14