Porez na dohodak od nesamostalnog rada u Republici Hrvatskoj i usporedba s Austrijom i Njemačkom

master's thesis

• Title (english): Income tax in Croatia and comparation with Austria and Germany
• Author: Marijana Iviček
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Committee member: Nikolina Dečman (član 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 od nesamostalnog rada sveprisutan je porez u ţivotu svakog pojedinca
koji ima zasnovan radni odnos. Progresivan porez čiji se iznos odreĎuje prema sustavu
pojedine zemlje kroz poštivanje unaprijed odreĎenih poreznih stopa. Progresivnost svakog
pojedinog poreznog sustava očituje se kroz više poreznih razreda koji obuhvaćaju različite
visine dohotka. Kroz povijest mijenjali su se razredi i porezne stope koje su se
primjenjivale na pojedine iznose dohodaka te je danas u Republici Hrvatskoj prisutan
sustav od dvije porezne stope za dva razreda dohotka.

Cilj ovog rada jest prikazati detaljno sustav poreza na dohodak od nesamostalnog rada u
Republici Hrvatskoj te usporediti s dva porezna sustava Europske Unije, Austrijom i
Njemačkom te navesti sličnosti i razlike. Naime, ulaskom Hrvatske u Europsku Uniju sve
prisutan je trend migracija koje potiču na istraţivanje različitih političkih, ekonomskih i
gospodarskih sustava.

Predmet ovog rada jest prikaz različitih poreznih razreda i stopa i njihovog utjecaja na
visinu konačne neto plaće. U radu se najviše objašnjava porez na dohodak od
nesamostalnog rada meĎutim spomenuti su i ostali oblici poreza koji sačinjavaju porezni
sustav pojedine zemlje. Primjerom se kanilo obraditi i prikazati sastavnice obračuna plaće
pojedine zemlje i na taj način rezimirati glavne sličnosti i razlike triju istraţivanih sustava.
Prilikom istraţivanja i pisanja korišteni su sekundarni izvori podataka, stručni i znanstveni
članci i druga literatura povezana sa područjem istraživanja.

Abstract (english)

The non-self-employment income tax is present in the life of every individual who has an
established employment relationship. Progressive tax, the amount of which is determined
according to the system of each country by sending pre-determined tax rates. The
progressiveness of each individual tax system is manifested through several tax brackets
covering different income levels. Throughout history, the classes and tax rates that apply to
individual amounts of income have changed, and today in the Republic of Croatia there is a
system of two tax rates for two categories of income.

The aim of this paper is to present in detail the income tax system in the Republic of
Croatia and compare it with the two tax systems of the European Union, Austria and
Germany, and to explore similarities and differences. With the accession of Croatia to the
European Union, the trend of migration is more and more present, which encourages the
research of various political, economic and economic systems.

The subject of this paper is an overview of different tax brackets and rates and their impact
on the amount of final net salary. The paper mainly explains the tax on income from non-
self-employment, but also mentions other forms of tax that make up the tax system of a
country. The intention was to process and present the components of the calculation of the
salary of an individual country, thus summarizing the main similarities and differences of
the three researched systems. During the research and writing, secondary data sources,
professional and scientific members and other literature related to field research were used.

• Keywords: porezni sustav; porez na dohodak od nesamostalnog rada; porezna stopa; obračun plaće
• Keywords (english): tax system; income tax from non-self-employment; tax rate; salary calculation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:100618
• 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 authenticated users
• Created on: 2021-09-21 06:22:11