POREZ NA DOHODAK U REPUBLICI HRVATSKOJ

Miljenko Javorović ()
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Miljenko Javorović: Effectus - University Collage for Law and Finance, http://effectus-uciliste.eu/

No 10, Effectus - Working Paper Series from Effectus - University College for Law and Finance

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.

Keywords: porez na dohodak; fizičke osobe; vrste dohotka; porezna obveza; porezna stopa; osobni odbitak; porezni gubitak (search for similar items in EconPapers)
JEL-codes: H24 H30 K34 (search for similar items in EconPapers)
Pages: 19 pages
Date: 2015-08
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