Utjecaj poreznih reformi na visinu plaće zaposlenika u Republici Hrvatskoj

master's thesis

• Title (english): The impact of tax reforms on the salary of emloyees in the Republic of Croatia
• Author: Katarina Senjak
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (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; Accounting

Abstract

Plaća predstavlja osnovni izvor egzistencije svakog zaposlenika. To je iznos novca kojeg poslodavac plaća zaposleniku za njegov obavljeni rad na temelju sklopljenog ugovora o radu. Poslodavac određuje bruto plaću iz koje je potrebno isplatiti doprinose, porez i prirez na temelju čega se dobije neto plaća koja se na kraju isplaćuje zaposleniku. Zaposlenik ima moć pregovaranja sa poslodavcem oko svoje plaće. Država radi na programima povećanja plaća zaposlenika. U Republici Hrvatskoj država se odlučila na četiri kruga poreznih reformi kako bi bi pomogla zaposlenicima i poslodavcima.
U Ovom radu opisan je sustav oporezivanja dohotka u Republici Hrvatskoj te promjene u tom sustavu nastale uvođenjem poreznih reformi. Istraženi su učinci reformi na plaće zaposlenika. Na temelju provedene analize dana je ocjena uspješnosti poreznih reformi.

Abstract (english)

A salary is the basic source of livelihood of every employee. This is the amount of money that the employer pays to the employee for his work performed on the basis of an employment contract. The employer determines the gross salary from which it is necessary to pay contributions, taxes and surtaxes, on the basis of which the net salary is obtained, which is ultimately paid to the employee. The employee has the power to negotiate with the employer about his salary. The state is working on employee pay increase programs. In the Republic of Croatia, the state has decided on four rounds of tax reforms to help employees and employers.
This paper describes the income taxation system in the Republic of Croatia and the changes in that system caused by the introduction of tax reforms. The effects of the reforms on employee salaries were investigated. Based on the conducted analysis, an assessment of the success of tax reforms was given.

• Keywords: plaća; zaposlenik; poslodavac; reforma; doprinos; porezi
• Keywords (english): salary; employee; employer; reform; contribution; taxes
• Language: croatian
• URN:NBN: urn:nbn:hr:148:065770
• 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: 2021-09-29 18:46:25