POREZ NA DOHODAK U REPUBLICI HRVATSKOJ

Miljenko Javorovic ()
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Miljenko Javorovic: Visoko ucilište Effectus - visoka škola za financije i pravo, http://www.effectus-uciliste.eu

FIP - Journal of Finance and Law, 2015, vol. 3, issue 1, 83-100

Abstract: Ovaj clanak obraduje porez na dohodak kao neposredni (izravni) porez u poreznom sustavu Republike Hrvatske kojim su obuhvaæeni fizicke 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 utvrdivanja porezne obveze i poreznih stopa i utvrdivanje poreznog razdoblja. Navedeni su primici koji se ne smatraju dohotkom, što je to porezni gubitak te osobni odbitak kao neoporezivi dio dohotka.

Keywords: income tax; households types of income; tax bracket; personal tax deductions; tax loss. (search for similar items in EconPapers)
JEL-codes: H24 H30 K34 (search for similar items in EconPapers)
Date: 2015
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