Oporezivanje drugog dohotka

undergraduate thesis

• Title (english): Taxation of other income
• Author: Domagoj Barbarić
• Mentor: Nikola Mijatović (mentor)
• Committee member: Nikola Mijatović (predsjednik povjerenstva)
• Committee member: Sonja Cindori (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

U ovom radu istražio se opći pregled poreza i poreznog sustava u Republici Hrvatskoj. Poseban naglasak je stavljen na porez na dohodak i oporezivanje drugog dohotka. U radu se koriste primjeri oporezivanja honorara od autorskih i umjetničkih djela u svrhu objašnjenja oporezivanja drugog dohotka od strane poreznih službi.

Abstract (english)

In this graduation thesis, a general overview of taxes and the tax system in the Republic of Croatia was investigated. Special emphasis is placed on income tax and taxation of other income. The paper uses examples of taxation of royalties from author's and artistic works for the purpose of explaining the taxation of other income by the tax authorities.

• Keywords: Ključne riječi: porezi; porezni sustav; porez na dohodak; drugi dohodak
• Keywords (english): Keywords: taxes; tax system; income tax; other income
• Language: croatian
• URN:NBN: urn:nbn:hr:199:982263
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-09-29 06:23:37