Abstract: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 individua...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.Read More
Publication Year: 2020
Publication Date: 2020-07-07
Language: en
Type: dissertation
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot