KOMPARATIVNA ANALIZA POREZA NA DOHODAK OD NESAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ I REPUBLICI IRSKOJ

master's thesis

• Title (english): COMPARATIVE ANALYSIS OF THE INCOME TAX CALCULATION BETWEEN THE REPUBLIC OF CROATIA AND REPUBLIC OF IRELAND
• Author: Katja Dujić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Porez na dohodak je jedan od važnijih poreznih oblika suvremenog poreznog sustava. Od iznimnog je značaja za konačni dohodak fizičkih osoba. Ovisno o visini oporezivog dohotka, plaća se porez na dohodak i na taj način se, u konačnici smanjuje neto isplata. Polazeći od činjenice da je svjetska financijska kriza imala negativan učinak na cjelokupno gospodarstvo, većina mladih osoba, ali i osoba u srednjoj životnoj dobi, odlučili su započeti život u zemljama van granica Republike Hrvatske. Najviše osoba izabralo je upravo Republiku Irsku za svoj novi dom. Za razliku od Republike Irske, u Republici Hrvatskoj se porez na dohodak računa temeljem ostvarene bruto plaće. Postoje izdaci iz plaće i na plaću poznatiji kao izdaci za mirovinsko i zdravstveno osiguranje. Temeljem oporezivog dohotka, računa se iznos poreza po važećim stopama, na koji se računa i iznos prireza. U Republici Irskoj, koristi se jednostavan sustav obračuna poreza od nesamostalnog rada, poznat pod nazivom Pay As You Earn (PAYE) sustav. PAYE porez na dohodak naplaćuje se na sav prihod koji su pojedinci ostvarili u poreznoj godini uz određena izuzeća. Kao što samo ime govori, svaki put kada poslodavac/pružatelj mirovine isplati plaću/mirovinu, od prihoda se odbija porez na dohodak, Pay Related Social Insurance (PRSI) i Universal Social Charge (USC).
Kako bi se što kvalitetnije usporedila ova dva sustava oporezivanja, u nastavku rada, istražit će se prednosti i nedostaci jednog i drugog sustava, način obračuna plaća, postojanje olakšica te korištenje istih.

Abstract (english)

Income tax is one of the most important tax forms of the modern tax system. It is extremely important for the final income of individuals. Depending on the amount of taxable income, income tax is paid and thus, ultimately, the net payment is reduced. Starting from the fact that the global financial crisis has had a negative effect on the entire economy, most young people, but also middle-aged people, have decided to start living in the border countries of the Republic of Croatia. Most people chose the Republic of Ireland as their new home. Unlike the Republic of Ireland, in the Republic of Croatia the income tax is calculated on the basis of the realized gross salary. There are payroll and payroll expenses better known as pension and health insurance expenses. on the basis of taxable income, the amount of tax at current rates is calculated, on which the amount of surtax is also calculated. In the Republic of Ireland, a simple self-assessment tax system, known as the Pay As You Earn (PAYE) system, is used. PAYE income tax is levied on all income earned by individuals in a tax year with certain exemptions. As the name suggests, every time an employer / pension provider pays a salary / pension, income tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) are deducted from income.
In order to better compare these two taxation systems, in the continuation of the work, the advantages and disadvantages of both systems, the method of calculating salaries, the existence of benefits and their use will be investigated.

• Keywords: porez na dohodak; usporedba obračuna; Republika Hrvatska; Republika Irska
• Keywords (english): income tax; comparison of calculations; Republic of Croatia; Republic of Ireland
• Language: croatian
• URN:NBN: urn:nbn:hr:148:592690
• 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 students and staff of home institution
• Created on: 2021-09-20 12:27:37