Income tax with an overview of the taxation of foreign pensions

Porez na dohodak izravni je porez koji država nameće izravno na dohodak poreznog obveznika, fizičke osobe, a obračunava se na poreznu osnovicu prema progresivnim poreznim stopama. On je jedan od najvažnijih izvora prihoda svake suvremene države i može se reći da je iznimno komplicirani porezni oblik s obzirom na svoju slojevitost i tehniku ubiranja. Razvijeno gospodarstvo, kvalitetno ustrojene porezne službe i spremnost poreznih obveznika na suradnju s poreznom vlašću preduvjet su za njegovo uspješno ubiranje. Porezna uprava kao jedinstvena i samostalna upravna organizacija u sustavu Ministarstva financija primjenjuje i nadzire primjenu poreznih propisa, utvrđuje porezne obveze, prikuplja, evidentira, obrađuje i provjerava podatke bitne za utvrđivanje porezne osnovice, te analizira podatke o obračunanim porezima, tako i poreza na dohodak. Postupak utvrđivanja poreza na dohodak u Poreznoj upravi provodi se uz poštivanje odredaba Općeg poreznog zakona, Zakona o poreznoj upravi, Zakona o porezu na dohodak i Pravilnika o porezu na dohodak. U ovom završnom radu biti će objašnjen porezni postupak utvrđivanja poreza na dohodak uz poseban osvrt na oporezivanje i obračun oporezivanja mirovina ostvarenih u inozemstvu i iz inozemstva.Income tax is a direct tax which is directly imposed by the state on the income of the tax obligor, a natural person, and calculated by settling a tax base and progressive tax rates. It is one of the most important sources of revenue in every modern state, and can be described as an exceptionally complicated tax form regarding it’s layerdness and collection mechanism. A developed economy, well organized tax services and readiness of tax obligors to collaborate with the tax authorities are requirements for the effective collection of the income tax. As a unique and independent administrative organization within the Ministry of Finance, the Tax Administration enforces and monitors the implementation of tax regulations, determines tax liabilities, collects, records, processes and verifies data necessary to calculate the tax base, and analyzes data on settled taxes, including the income tax. The process of determining income tax is performed by the Tax Administration with due adherence to General Tax Act, Tax Administration Act, Income Tax Act and Income Tax Ordinance. This graduate thesis will explain the tax procedure of determining income tax with a special review on taxation and tax calculation of pensions earned abroad and received from abroad