Income taxation with special status of pensioners in the Republic of Croatia

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. Mirovine su primitak koji korisnik mirovinskih primanja ostvaruje na osnovu uplaćenih doprinosa sa plaće tijekom radnog vijeka. Mirovinska primanja mogu biti tuzemna (pravo ostvareno nakon radnog vijeka u Hrvatskoj) te inozemna (pravo ostvareno nakon radnog vijeka u inozemstvu). U ovom završnom radu biti će objašnjen porezni postupak utvrđivanja poreza na dohodak uz poseban osvrt na obračun dohotka umirovljenika u Republici Hrvatskoj.Income tax is a direct tax that the state imposes directly on the income of a taxpayer, a natural person, and is calculated on the tax base according to progressive tax rates. It is one of the most important sources of income of any modern state and can be said to be an extremely complicated tax form given its stratification and collection technique.Pensions are receipts that the beneficiary of pension benefits receives on the basis of paid contributions from salary during working life. Retirement benefits can be domestic (right exercised after working life in Croatia) and foreign (right exercised after working life abroad).This final paper will explain the tax procedure for determining income tax with special reference to the calculation of income of pensioners in the Republic of Croatia