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undergraduate thesis
OPOREZIVANJE MIROVINA U RH
2018. urn:nbn:hr:228:707261
DENIĆ, SUZANA
University of Split
University Department of Professional Studies

Cite this document

DENIĆ, S. (2018). OPOREZIVANJE MIROVINA U RH (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:707261

DENIĆ, SUZANA. "OPOREZIVANJE MIROVINA U RH." Undergraduate thesis, University of Split, 2018. https://urn.nsk.hr/urn:nbn:hr:228:707261

DENIĆ, SUZANA. "OPOREZIVANJE MIROVINA U RH." Undergraduate thesis, University of Split, 2018. https://urn.nsk.hr/urn:nbn:hr:228:707261

DENIĆ, S. (2018). 'OPOREZIVANJE MIROVINA U RH', Undergraduate thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:707261

DENIĆ S. OPOREZIVANJE MIROVINA U RH [Undergraduate thesis]. Split: University of Split; 2018 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:707261

S. DENIĆ, "OPOREZIVANJE MIROVINA U RH", Undergraduate thesis, University of Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:228:707261

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Metadata
TitleOPOREZIVANJE MIROVINA U RH
Title (english)TAXATION OF PENSIONS IN THE REPUBLIC OF CROATIA
AuthorSUZANA DENIĆ
MentorIVICA MLADINEO (mentor)
Committee memberPETAR PEPUR (član povjerenstva)
Committee memberTINO KUSANOVIĆ (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2018-12-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
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 radu prikazan je način oporezivanja mirovina prema važećim zakonskim propisima u Republici Hrvatskoj. Tuzemne mirovine su oporezuju u dva porezna razreda, do 17.500,00 kn sa 24%, a preko 17.500,00 kn sa stopom od 36%. Ovisno o visini mirovine na neke se obračunava i doprinos za zdravstveno osiguranje od 3%. Oporezivanje inozemnih mirovina definirano je u ugovorima o izbjegavanju dvostrukog oporezivanja koje je Hrvatska potpisala sa 59 zemalja. Tim je ugovorima uređeno kojoj zemlji pripada porez na dohodak iz mirovine ostvarene u određenoj zemlji.
Abstract (english)
Pensions are the receipt that the beneficiaries of pension benefits receive on the basis of paid contributions over their working life. Pension benefits may be domestic (right acquired after working life in Croatia) and foreign (right after working life abroad). This paper presents the method of taxation of pensions according to the legal regulations in force in the Republic of Croatia. Domestic pensions are taxed in two tax categories, up to 17,500.00 kn with 24% and over 17,500.00 kn with a rate of 36%. Depending on the amount of the pension, some are also charged for a 3% health insurance contribution. Taxation of foreign pensions is defined in the double taxation agreements signed by Croatia in 59 countries. This contract is governed by the country in which the country has a retirement income earned in a particular country.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:707261
Study programmeTitle: Accounting and Finances – professional – professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-03-11 12:18:00