IDEAS home Printed from https://ideas.repec.org/p/eff/wpaper/0010.html
   My bibliography  Save this paper

Porez Na Dohodak U Republici Hrvatskoj

Author

Abstract

Ovaj članak obrađuje porez na dohodak kao neposredni (izravni) porez u poreznom sustavu Republike Hrvatske kojim su obuhvaćeni fizičke osobe, obveznici poreza na dohodak. Definiranje i pojašnjenje vrste dohodaka s obzirom na izvor dohotka i to: dohodak od nesamostalnog rada, dohodak od samostalne djelatnosti, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja, drugi dohodak, te metodologija utvrđivanja porezne obveze i poreznih stopa i utvrđivanje poreznog razdoblja. Navedeni su primici koji se ne smatraju dohotkom, što je to porezni gubitak te osobni odbitak kao neoporezivi dio dohotka.

Suggested Citation

  • Miljenko Javorović, 2015. "Porez Na Dohodak U Republici Hrvatskoj," Effectus - Working Paper Series 0010, Effectus - University College for Law and Finance.
    • Handle: RePEc:eff:wpaper:0010
    as

    Download full text from publisher

    File URL: http://effectus-uciliste.eu/images/working_papers/10_Javorovic_Miljenko-Porez_na_dohodak_u_RH.pdf
    File Function: First version, 2015-08
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    porez na dohodak; fizičke osobe; vrste dohotka; porezna obveza; porezna stopa; osobni odbitak; porezni gubitak;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eff:wpaper:0010. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Neven Vidakovic (email available below). General contact details of provider: https://edirc.repec.org/data/effbshr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.