| Sažetak | Ovaj se rad bavi analizom poreznog sustava i smjernica Europske unije u vezi s poreznom politikom, poreznim opterećenjima, usklađenosti i porezom na dohodak u EU. Rad također istražuje oporezivanje dohotka u Republici Hrvatskoj, obuhvaćajući pojmove dohotka, karakteristike poreznih obveznika i izvore dohotka. Posebna pozornost posvećena je temeljnim odrednicama poreza na dohodak relevantnim za oporezivanje mladih u Republike Hrvatske u kontekstu plaća, uključujući poreznu osnovicu, osobni odbitak, stope poreza na dohodak, obračun plaća za mlade osobe te evidencije za dohodak od nesamostalnog rada. Također, analiziraju se obveze poslodavaca obveznika u vezi s oporezivanjem mladih radnika. U okviru istraživanja provedenog među zaposlenim osobama do 30 godina analizirano je njihovo znanje o porezu na dohodak te stavovi o istom. Rezultati istraživanja pružaju uvid u svijest mladih zaposlenika o poreznim obvezama i razumijevanju poreznog sustava te se nalaze pred sami kraj rada, prije poglavlja “Zaključak”. Rad pruža važan uvid u porezni sustav Republike Hrvatske, njegovu usklađenost s europskim smjernicama te konkretne aspekte oporezivanja dohotka mladih radnika. Također, istraživanje koje je provedeno među zaposlenim osobama do 30 godina daje važne spoznaje o razumijevanju poreznih obveza među mladima. Prijedlog reforme predstavlja korak prema stvaranju povoljnijeg poreznog okruženja za mlade radnike u Republike Hrvatske, potičući zapošljavanje i gospodarski rast. |
| Sažetak (engleski) | This undergraduate thesis deals with the analysis of the tax system and guidelines of the European Union regarding tax policy, tax burden, compliance, and income taxation in the EU. It also explores income taxation in the Republic of Croatia, encompassing the concepts of income, characteristics of taxpayers, and sources of income. Special attention is devoted to the fundamental elements of income tax relevant to the taxation of young individuals in Croatia concerning salaries, including tax base, personal deduction, tax rates on income, calculation of salaries for young individuals, and records for income from dependent work. Additionally, the obligations of employers in relation to taxing young workers are analyzed. As part of the research conducted among employed individuals up to the age of 30, their knowledge of income tax and their attitudes towards it were examined. The research results provide insights into the awareness of young employees regarding tax obligations and understanding of the tax system, located just before the "Conclusion" chapter. The thesis provides significant insights into Croatia's tax system, its alignment with European guidelines, and specific aspects of income taxation for young workers. Moreover, the research conducted among employed individuals up to 30 years of age yields important findings regarding the understanding of tax obligations among the youth. The proposed reform represents a step towards creating a more favorable tax environment for young workers in Croatia, stimulating employment and economic growth. |
