OPOREZIVANJE DOHOTKA OD NESAMOSTALNOG RADA: USPOREDBA REPUBLIKA HRVATSKA I ČEŠKA REPUBLIKA : Završni rad

Oporezivanja dohotka od nesamostalnog rada u Republici Hrvatskoj i Češkoj Republici nije jednako već ovisi o specifičnostima zakonodavnog i poreznog okvira. Porez na dohodak jedan je od najizdašnijih fiskalnih instrumenata prikupljanja novca. Problematika rada je unaprijed zadana važećim zakonskim propisima i aktima u obje zemlje. Komparativnom metodom analizirano je oporezivanje dohotka od nesamostalnog rada u dvije zemlje Europske unije, da bi se utvrdile razlike i sličnosti poreznog tereta. Prikazan je obračun poreza od nesamostalnog rada te istraženi osnovni pojmovi, tehnike oporezivanja i stope poreza.Employment income taxation in Republic of Croatia and Czech Republic are not the same and they depend on the legislative and taxational laws in both countries. Employment income taxation is on of the largest fiscal instruments of state income. Thesis issues in this paper are predetermined by existing legal acts and regulations in both countries. The comparative method is used to analyse the employment income taxation in Croatia and Czech republic in order to determine differences and similarities of the tax burden. The employment income tax calculation is shown in this work and also the basic terms, tax techniques and tax rates