Promjene u sustavu poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine

master's thesis

• Title (english): The analysis of personal income tax changes in Croatia in the period from 1994. to 2020.
• Author: Ira Brkić
• Mentor: Dajana Barbić (mentor)
• Committee member: Maja Mihelja Žaja (predsjednik povjerenstva)
• Committee member: Nika Šimurina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2020-09-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Suvremena država je porezna država, a porez na dohodak jedan je od najznačajnijih poreznih prihoda svake suvremene države. Prema tome, važno je analizirati važnost, izdašnost i implikacije poreza na dohodak. Tema ovog diplomskog rada su promjene i reforme u sustavu poreza na dohodak u Republici Hrvatskoj. Cilj rada je analizirati sustav poreza na dohodak u Republici Hrvatskoj u razdoblju od 1994. do 2020. godine i istražiti utjecaj poreznih promjena na visinu poreznog rizika te visinu prosječne neto plaće. U radu se razmatraju sve karakteristike i posebnosti ovog poreznog oblika te se analizira utjecaj promjena u poreznim stopama, poreznim razredima, osobnim odbicima i sl. tijekom različitih razdoblja hrvatske povijesti na visinu isplaćene neto plaće. Za izradu ovog rada korišteni su sekundarni izvori podataka prikupljeni iz relevantnih znanstvenih i stručnih članaka i knjiga te internetskih stranica i dostupnih baza podataka. U radu su korištene sljedeće metode istraživanja: deskripcija, klasifikacija, sinteza, analiza i dedukcija.

Abstract (english)

The modern state is a tax state and the income tax is one of the most significant tax revenues of any modern state. Therefore, it is important to analyze the importance, bounty and implications of personal income tax. The topic of this thesis are changes and reforms of personal income tax system in Croatia. The aim of the paper is to analyze the income tax system in the Republic of Croatia in the time period from 1994. – 2020. and to investigate the impact of tax changes on the level of tax risk and the amount of average net salary. This paper discusses all the characteristics and specialities of this form of taxation and analyzes the impact of changes in tax rates, tax classes, personal deductions, etc. during different periods of Croatian history on the level of paid net salary. Secondary data sources collected from relevant scientific and professional articles and books, as well as websites and available databases, were used to prepare this paper. The following research methods were used in the paper: description, classification, synthesis, analysis and deduction.

• Keywords: porezni sustav; porezi; porez na dohodak; porezna reforma
• Keywords (english): tax system; taxes; income tax; tax reform
• Language: croatian
• URN:NBN: urn:nbn:hr:148:915166
• 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: Open access
• Created on: 2020-09-15 12:32:35