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undergraduate thesis
UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA
2020. urn:nbn:hr:228:490432
Prosenica, Darko
University of Split
University Department of Professional Studies

Cite this document

Prosenica, D. (2020). UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:490432

Prosenica, Darko. "UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:490432

Prosenica, Darko. "UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:490432

Prosenica, D. (2020). 'UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA', Undergraduate thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:490432

Prosenica D. UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA [Undergraduate thesis]. Split: University of Split; 2020 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:490432

D. Prosenica, "UTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA", Undergraduate thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:490432

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Metadata
TitleUTVRĐIVANJE I OPOREZIVANJE DOHOTKA OD KAPITALA
Title (english)DETERMINATION AND TAXATION OF CAPITAL INCOME
AuthorDarko Prosenica
MentorIvica Mladineo (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu govori se na koje načine se utvrđuju i oporezuju dohodci od kapitala u Republici Hrvatskoj. Utvrđivanje i oporezivanje dohotka od kapitala u Republici Hrvatskoj uređeno je Zakonom o porezu na dohodak. Zakon je definirao dohodak od kapitala kao sve primitke koji se ostvaruju po osnovi kamata, izuzimanja imovine i korištenja usluga na teret dobiti tekućeg razdoblja, kapitalnih dobitaka, udjela u dobiti ostvarenih dodjelom ili opcijskom kupnjom vlastitih dionica te dividende i udjeli u dobiti na temelju udjela u kapitalu, a koji su ostvareni u poreznom razdoblju. Također, dohodak od kapitala se smatra konačnim dohotkom te se ne priznaju izdaci, osim ako zakonom nije drukčije uređeno.
Abstract (english)
This paper discusses the ways in which capital income in the Republic of Croatia is determined and taxed. The determination and taxation of capital income in the Republic of Croatia is regulated by the Income Tax Act. The law defined capital income as all receipts realized on the basis of interest, exclusion of assets and use of services to the debit of current period profit, capital gains, profit share realized by allotment or option purchase of own shares and dividends and profit shares based on share in capital, which were realized in the tax period. Also, capital income is considered final income and expenses are not allowed, unless otherwise regulated by law.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:490432
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 on2020-12-03 09:26:52