Oporezivanje rezidenta Republike Hrvatske u Republici Austriji porezom na dohodak od nesamostalnog rada

master's thesis

• Title (english): Taxation of a resident of the Republic of Croatia in the Republic of Austria with tax on income from independent work
• Author: Kristina Erdec
• 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: 2021-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Ovim radom prikazan je i analiziran porezni sustav Republike Hrvatske i Republike Austrije s orijentacijom na porez na dohodak od nesamostalnog rada. Radom je analizirana bruto plaća rezidenta Republike Hrvatske koju je ostvario u Republici Austriji. Kako bi se utvrdilo u kojoj zemlji zaposlenik predstavlja izdašniji trošak za poslodavca te u kojoj državi se plaćaju manji doprinosi, odnosno porezi provedena je komparativna analiza.
Na temelju komparativne analize prikazano je koliki ukupni trošak predstavlja zaposlenik za poslodavca koji je obveznik socijalnih doprinosa i poreza u Republici Hrvatskoj, a koliki je taj ukupni trošak zaposlenika za poslodavca u Republici Austriji. Također, s orijentacijom rada na porez na dohodak od nesamostalnog rada prikazano je koliki ukupni iznos iz jednake bruto plaće u obje analizirane države se izdvaja za porez na dohodak od nesamostalnog rada.
Rezident Republike Hrvatske u ovom radu koji svoju plaću ostvaruje u Republici Austriji prema Austrijskom zakonu o porezu na dohodak obveznik je plaćanja doprinosa i poreza u Republici Austriji. S obzirom na to da prema ugovoru između Republike Hrvatske i Republike Austrije o izbjegavanju dvostrukog oporezivanja porezima na dohodak i na imovinu, državljanin Republike Hrvatske ne gubi svoju rezidentnost u Republici Hrvatskoj prikazano je dvostruko oporezivanje ostvarenog primitka iz Republike Austrije u Republici Hrvatskoj.

Abstract (english)

This paper presents and analyzes the tax system of the Republic of Croatia and the Republic of Austria with the focus on the taxes on personal income. The paper analyzes the gross salary of a resident of the Republic of Croatia earned in the Republic of Austria. In order to determine in which country the employee represents a more generous cost for the employer and in which country lower contributions or taxes are paid, a comparative analysis was conducted.
Based on a comparative analysis, the total cost of the employee for the employer who is liable for social security contributions and taxes in the Republic of Croatia is shown, and what is the total cost of the employee for the employer in the Republic of Austria. Also, with the orientation of this paper on the taxes on personal income, it is shown how much total amount from the same gross salary in both analyzed countries is allocated for the tax on personal income.
In this work, a resident of the Republic of Croatia who earns his salary in the Republic of Austria according to the Austrian Income Tax Act is liable to pay contributions and taxes in the Republic of Austria. Considering that according to the agreement between the Republic of Croatia and the Republic of Austria on avoiding double taxation with income and property taxes, a citizen of the Republic of Croatia does not lose his residency in the Republic of Croatia, double taxation of income from the Republic of Austria in the Republic of Croatia is shown.

• Keywords: porez na dohodak od nesamostalnog rada; doprinosi za socijalno osiguranje; Republika Hrvatska; Republika Austrija; dvostruko oporezivanje
• Keywords (english): taxes on personal income; social security contributions; Republic of Croatia; Republic of Austria; double taxation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:392415
• 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: 2021-09-29 16:40:02