POREZ NA DOHODAK U REPUBLICI HRVATSKOJ

Cilj rada je prikazati pravnu regulativu poreza na dohodak u Republici Hrvatskoj koja je najvećim dijelom utemeljena na Zakonu o porezu na dohodak. Njegovo razumijevanje uvelike je važno za svakog pojedinca jer se s oporezivanjem dohotka susrećemo gotovo svakodnevno. U samom uvodu navedeni su koncepti oporezivanja dohotka i ciljevi oporezivanja koji su pritom svrstani u tri skupine. Također je objašnjen nastanak poreza na dohodak u Republici Hrvatskoj kao i pojam poreznog obveznika. Potom su nabrojani primici koji se prema Zakonu o porezu na dohodak ne smatraju dohotkom, primici na koje se ne plaća porez na dohodak te osobna oslobođenja. Objašnjeni su samostalni i nesamostalni rad uz poseban osvrt na razlike kod oporezivanja jednog i drugog. Kroz rad su još obrađeni porez na dohodak od imovine, kapitala i drugi dohodak. Na samom kraju poješnjen je dio o osobnom odbitku, tehnikama naplate poreza na dohodak i određenim oslobođenjima, olakšicama i poticajima.The purpose of this thesis is to present the legal regulation of income tax in the Republic of Croatia, which is mostly based on Income Tax Act. Its understanding is very important for every individual because we are faced with income taxation almost daily. In the introduction are shown the concepts of income taxation and goals classified into three groups. Income tax in the Republic of Croatia is also explained as well as the concept of taxpayer. Then, according to the income tax law, there were listed situations when receipts don't consider as income, receipts on which income tax isn't paid and personal liberation. Independent and self – employed work are explained, with special emphasis on diffrences in taxation of both. The income tax on property, capital and other income was still labored through the thesis. At the very end, the section on personal deduaction, income tax collection techniques and tax exemptions, reliefs and incentives were clarified