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master's thesis
DOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE
2021. urn:nbn:hr:228:350713
Maršić, Ivana
University of Split
University Department of Professional Studies

Cite this document

Maršić, I. (2021). DOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:350713

Maršić, Ivana. "DOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:350713

Maršić, Ivana. "DOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:350713

Maršić, I. (2021). 'DOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE', Master's thesis, University of Split, University Department of Professional Studies, accessed 23 May 2022, https://urn.nsk.hr/urn:nbn:hr:228:350713

Maršić I. DOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2022 May 23] Available at: https://urn.nsk.hr/urn:nbn:hr:228:350713

I. Maršić, "DOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE", Master's thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:350713

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Metadata
TitleDOPRINOSI KOD DRUGOG DOHOTKA I OBVEZNO OSIGURANJE ČLANOVA UPRAVE
Title (english)CONTRIBUTIONS TO OTHER INCOME AND COMPULSORY INSURANCE MEMBERS OF THE MANAGEMENT BOARD
AuthorIvana Maršić
MentorIvica Mladineo (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2021-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Drugi dohodak je razlika između svakoga pojedinačnog primitka i izdatka. Porezni obveznik je fizička osoba koja ostvaruje dohodak. Ako više fizičkih osoba zajednički ostvaruje dohodak, porezni obveznik je svaka fizička osoba zasebno i to za svoj udio u zajednički ostvarenom dohotku. Porezno razdoblje je kalendarska godina ili dio godine u kojemu je porezni obveznik ostvario dohodak. Predujam poreza na dohodak je svota poreza koja se obračunava i plaća prilikom svake isplate primitka od kojega se utvrđuje drugi dohodak, a plaća se na račun poreza na dohodak i prireza porezu na dohodak grada/općine prema prebivalištu ili uobičajenom boravištu poreznog obveznika. U nastavku će se detaljnije obraditi drugi dohodak kojim se smatra sve što nije dohodak od nesamostalnog rada, samostalne djelatnosti, dohodak od imovine i imovinskih prava i dohodak od kapitala. U ovom radu će se objasniti pojam, porezni obveznici, porezna oslobođenja, te obračun drugog dohotka. Odrediti će se stope paušalnih izdataka, izdataka za doprinose, poreza na dohodak i prireza porezu na dohodak.
Abstract (english)
Second income is the differece between each individual receipt and expenditure. A taxpayer is a natural person who earns income. If several natural persons earn income jointly, the taxpayer is each natural person separatly for his share in the jointly earned income. Zhe tax period is the caledat year or parto f the year in which the taxpayer earned income. Income tax advance is the amount tof tax that is calculated and paid upon each paymen od income from which other income is determined and is paid on account of income tax and surtax on income tax of the city/municipality according to the residence or usual residence of the taxpayer. Below, the second income, which is considered to be anything other than self-employment income, non-independent work income, income from property and property rights and income from capital, will be discussed in more detail below. This paper will explain the concept, taxpayers, tax exemptions, and calculation of secondary income. The rates of lump sums, contribution expenses, income tax and surtax on income tax will be determined.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:350713
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-10-20 07:47:11