The influense of personal deductions on the calculation of income from the employment of the unemployed

Zakonom o porezu na dohodak i Pravilnikom o porezu na dohodak u Hrvatskoj je regulirano utvrđivanje, obračunavanje i plaćanje poreza na dohodak. Porez na dohodak ima socijalni karakter jer ima mogućnost oduzimanja osobnog odbitka kao neoporezivog dijela dohotka koji služi podmirivanju osobnih životnih potreba. Porez na dohodak je relativno novi porezni oblik ali danas predstavlja jedan od najznačajnijih poreznih oblika svakog suvremenog poreznog sustava. Porez na dohodak jedan je od najznačajnijih državnih prihoda. Vrlo je složen jer se obračunava po progresivnim stopama i podložan čestim promjenama. U Republici Hrvatskoj moguće je ostvariti dohodak od samostalnog rada, nesamostalnog rada, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja i drugi dohodak. U ovom diplomskom radu obradit će se porez na dohodak od nesamostalnog rada s olakšicama koje fizičke osobe koje ostvaruju dohodak na temelju nesamostalnog rada kroz svoj rad i način svoga života mogu ostvariti. Isto tako, pokušat će se dati doprinos u smislu razumijevanja svih elemenata obračuna dohotka od nesamostalnog rada.The law on personal Income tax and the ordinance on income taxi in Croatia are regulated by the determination, calculation and payment of income tax. The income tax has a social character as it has the possibility of seizure of the personal allowance as income tax allowances, which serves to satisfy personal needs. Personal income tax is a relatively new form of taxation, but no matter represents one of the most important tax forms every modern tax system. Personal income tax is one of the most significant government revenue. It is very complex because it is calculated at progressive rates and is subject to frequent changes. In Croatia the tax can be made from self-employment, employment income from property and property rights, income from capital, income from insurance and other income. This thesis will get tax on income from employment due to the benefits that can be achieved for people who earn income based on employment through work and way of life. Also, the thesis will try to make a contribution in terms of understanding all the elements oft he calculation of income from employment