Komparativni prikaz obračuna dohotka od nesamostalnog rada u Republici Hrvatskoj i Njemačkoj

master's thesis

• Title (english): Comparative review of income calculation from employment in the Republic of Croatia and Germany
• Author: Ana Plišo
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (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: 2019-07-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Porez na dohodak ima veliku ulogu u kontekstu obračuna plaća, obzirom da bruto visina plaće određuje i visinu poreza koja se mora platiti državi. Porez na dohodak je jedan od najvažnijih poreznih oblika svakog suvremenog poreznog sustava. Osim što obuhvaća dohodak fizičkih osoba, ima značajnu ulogu kao djelotvorni instrument ekonomske, fiskalne i socijalne politike neke države, a posebno je važna njegova financijska izdašnost. Ovaj oblik poreza je dosta složen ne samo zbog određivanja porezne osnovice, već i zbog utvrđivanja poreznih olakšica i oslobođenja. U Republici Hrvatskoj je Zakonom o porezu na dohodak regulirano utvrđivanje, obračunavanje i plaćanje poreza na dohodak. Oporezuje se dohodak iz šest izvora, a to su dohodak od nesamostalnog i samostalnog rada, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja i drugi dohodak. U radu će biti detaljno obrađen porez na dohodak od nesamostalne djelatnosti. Predmet rada je detaljno objasniti porez na dohodak od nesamostalne djelatnosti u Republici Hrvatskoj uz izračunate primjere plaća. U radu će biti obrađena i usporedba našeg sustava sa sustavom u Republici Njemaĉkoj.

Abstract (english)

Income tax has a major role in the context of salary calculation, given that the gross wage level also determines the amount of tax that must be paid to the state. Income tax is one of the most important tax forms of any modern tax system. Apart from the income of natural persons, it has a significant role to play as an effective instrument of economic, fiscal and social policy of a state, and its financial strength is especially important. This form of tax is quite complex not only because of the tax base, but also for the purpose of establishing tax relief and exemption. In the Republic of Croatia, the Income Tax Act regulates the determination, calculation and payment of income tax. It is taxed on income from six sources, which are income from non-exclusive and independent labor, income from property and property rights, income from capital, insurance income and other income. In this paper, income tax will be analyzed in detail from the non-statutory activity. The subject of the paper is to explain in detail the income tax from the non-resident activity in the Republic of Croatia with calculated wage examples. A comparison of our system with the system in the Republic of Germany will be presented in this paper.

• Keywords: dohodak; porez; plaća; zakon; Hrvatska; Njemačka
• Keywords (english): income; tax; pay; law; Croatia; Germany
• Language: croatian
• URN:NBN: urn:nbn:hr:148:853572
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-07-15 14:40:58