| Sažetak | Tema ovog završnog rada jest oporezivanje plaća kroz porez na dohodak. U današnjem modernom vremenu porezi čine jedan od najznačajnijih instrumenata za prikupljanje prihoda; ubiranjem takvih vrsta sredstava (poreza), država ostvaruje najveći iznos za svoju blagajnu. Države se općenito razlikuju po svojim karakteristikama, pa se tako razlikuju i njihovi porezni sustavi. Stavke koje utječu na sustav oporezivanja su sljedeći: broj stanovnika, nezaposlenost, veličina države, geopolitički položaj, pripadnost određenim ekonomskim organizacijama i sl. Prema kategorizaciji poreza, porez na dohodak svrstavamo u skupinu izravnih poreza, odnosno kao porez koji se nameće direktno na dohodak osobe. U Republici Hrvatskoj ovakav oblik poreza, prvi puta uveden 1994. godine, te je kasnije mijenjaj kroz sami Zakon, koji je posebno dizajniran za takav porezni oblik. Završni rad postupno obrađuje teme poreza, poreza na dohodak općenito, ali i s posebnim osvrtom na tu vrstu poreznog oblika u Hrvatskoj, objašnjavanjem bitnih poreznih pojmova, kroz primjere različitih poreznih primanja. Poseban osvrt dan je i na utjecaj tog poreznog oblika u određenim članicama OECD-a. Završni dio donosi poreznu reformu u 2023. godini, koja bi trebala stupiti na snagu s početkom sljedeće godine 01.siječnja 2024. godine, gdje se prikazuje koje sve promjene dočekuju porezne obveznike, ali i ostale dionike koji sudjeluju u oporezivanju ovim poreznim oblikom. |
| Sažetak (engleski) | The topic of this final thesis is the taxation of wages through income tax. In today's modern times, taxes are one of the most important instruments for revenue collection; by collecting such types of funds (taxes), the state achieves the largest amount for its coffers. Countries generally differ in their characteristics, so their tax systems also differ. Items that affect the taxation system are the following: number of inhabitants, unemployment, size of the country, geopolitical position, membership of certain economic organizations, etc. According to the categorization of taxes, we classify income tax in the group of direct taxes, that is, as a tax that is imposed directly on a person's income. In the Republic of Croatia, this type of tax was first introduced in 1994, and was later changed through the Act itself, which was specially designed for this type of tax. The final paper gradually deals with the topics of taxes, income tax in general, but also with a special reference to this type of tax form in Croatia, explaining important tax concepts, through examples of different tax incomes. A special review is also given to the impact of this tax form in certain OECD members. The final part introduces the tax reform in 2023, which should enter into force at the beginning of the next year, January 1, 2024, where it is shown what changes await taxpayers, but also other stakeholders who participate in taxation with this tax form. |
