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undergraduate thesis
Porez na dohodak
2020. urn:nbn:hr:170:715828
Vrvilo, Ella
University of Split
Faculty of Law

Cite this document

Vrvilo, E. (2020). Porez na dohodak (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:715828

Vrvilo, Ella. "Porez na dohodak." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:715828

Vrvilo, Ella. "Porez na dohodak." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:715828

Vrvilo, E. (2020). 'Porez na dohodak', Undergraduate thesis, University of Split, Faculty of Law, accessed 17 April 2024, https://urn.nsk.hr/urn:nbn:hr:170:715828

Vrvilo E. Porez na dohodak [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2020 [cited 2024 April 17] Available at: https://urn.nsk.hr/urn:nbn:hr:170:715828

E. Vrvilo, "Porez na dohodak", Undergraduate thesis, University of Split, Faculty of Law, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:170:715828

Metadata
TitlePorez na dohodak
AuthorElla Vrvilo
MentorZoran Šinković (mentor)
Committee memberPetar Bačić (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLucija Sokanović (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2020-07-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Jedanod najvažnijih izvora poreznih prihoda svake suvremene države je porez na dohodak, a shodno tome postoji potreba za analizom oporezivanja dohotka i analizom ukupnog poreznog opterećenja plaća, kako bi se utvrdilo na koji način i u kolikoj mjeri tereti porezne obveznike. S obzirom na svoju slojevitost i tehniku ubiranja, porezni je oblik koji ulazi u krug najsloženijih poreznih oblika. Razvijeno gospodarstvo s visokom zaposlenošću, kvalitetno ustrojene računovodstvene i porezne službe, te izražena spremnost poreznih obveznika na suradnju s poreznom vlašću su bitni preduvjeti njegova uspješnog ubiranja. Definira se kao izravni porez, odnosno kao porez koji se nameće izravno na dohodak osobe ili domaćinstva koje bi trebali snositi porezni teret. Porez na dohodak najtipičniji je oblik izravnih poreza. Nameće se na oporezivi dohodak pojedinaca, obično prema progresivnim poreznim stopama. Upravo je to njegovo strukturno obilježje jedna od temeljnih vrijednosti poreza na dohodak jer se zbog tog svojstva on može dobro prilagoditi sposobnosti plaćanja pojedinaca i domaćinstva. Kako se može dobro prilagoditi sposobnosti plaćanja, njegovom se primjenom odnosno unošenjem progresivnosti u njegov sustav može postići pravednija raspodjela dohotka nakon oporezivanja nego prije oporezivanja. Zato je on u najvećem broju zemalja jedan od osnovnih poreza čijom se progresivnosti unosi pravednost u porezni sustav. Tako se porez na dohodak sa stajališta pravednosti smatra superiornim s obzirom na ostale poreze.
Abstract (english)
One of the most important sources of tax revenue of any modern state is income tax, and accordingly there is a need for an analysis of income taxation and an analysis of the total tax burden of wages, in order to determine how and to what extent it charges taxpayers. Due to its complexity and collection technique, it is a tax form that enters the circle of the most complex tax forms. A developed economy with high employment, well-established accounting and tax offices, and a strong willingness of taxpayers to cooperate with the tax authorities are essential prerequisites for its successful collection. It is defined as direct tax, that is, tax that is imposed directly on the income of the person or household who should bear the tax burden. Income tax is the most typical form of direct taxes. It is imposed on the taxable income of individuals, usually at progressive tax rates. It is this structural feature that is one of the core values of income tax, because of this property, it can be well adapted to the ability to pay individuals and households. As it can be well adjusted to its ability to pay, its application or introduction of progressiveness into its system can achieve a more equitable distribution of post-tax income than before tax. That is why in most countries it is one of the basic taxes whose progressivity brings fairness to the tax system. Thus, from an equity standpoint, income tax is considered superior to other taxes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:715828
Study programmeTitle: Administrative Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
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Created on2020-07-09 06:07:24