Komparativna analiza oporezivanja kapitala u Republici Hrvatskoj i europskoj uniji

professional thesis

• Author: Sanja Krizmanić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Nika Šimurina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U radu se analizira porezni tretman primitaka od kapitala propisanih Zakonom o porezu na dohodak u Republici Hrvatskoj, te pojedinih oblika dohotka od kapitala u Europskoj uniji. Primici od kapitala koji se sa domaćeg aspekta obrađuju u radu su primici od dividendi i udjela u dobiti na temelju udjela u kapitalu, primici od stjecanja vlastitih dionica i korištenja opcijskog prava na kupnju dionica, primici po osnovi izuzimanja na teret tekuće dobiti društva, te primici od kamata s osnove danih zajmova i kredita. Za usporedbu zemalja Europske unije i Republike Hrvatske su odabrane kamate na bankarske depozite, kamate na obveznice i dividende, te porezni tretman kapitalnih dobitaka od prodaje nekretnina. Cilj rada je pružiti jasan uvid u ključne značajke oporezivanja relevantnih primitaka od kapitala i usporedba oporezivanja odabranog dohotka u različitim poreznim sustavima. Metode istraživanja i obrade relevantne literature su metoda analize i sinteze, deskriptivna, komparativna metoda i metoda klasifikacije.

Abstract (english)

The paper analyses the tax treatment of capital income prescribed by the Income Tax Act in the Republic of Croatia and specific categories of capital income in European Union. Income from capital shall be the receipts from dividends, interest, withdraeals of assets and the use of services at the expense of the profit realised in the current period, as weel as the shares in profits realised through the allocation of own shares or purchased call options of own shares. Income from interests on dividends, interests on savings deposits and bonds, and income of capital gains are compared within Euporean Union Member State and Croatia. The aim of the pape ris to provide, in rather simple manner, the insight into key features of taxation relevant receipts from capital, so as to enable the comparasion of the treatment of capital income in several tax systems. Methods of reseachment and literature processing are analysis and synthesis, description, comparation and classification.

• Keywords: porez; dohodak od kapitala; dividende; kamate; dionice; izuzimanja
• Keywords (english): tax; income from capital; dividends; interest; shares; withdrawals
• Language: croatian
• URN:NBN: urn:nbn:hr:148:767801
• Study programme: Title: Accounting and Taxation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva i poreza (sveučilišni/a specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-07-05 11:46:08