prikaz prve stranice dokumenta POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE
Access restricted to students and staff of home institution
graduate thesis
POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE
2024. urn:nbn:hr:198:642106
Lenac, Maja
University of Applied Sciences RRiF

Cite this document

Lenac, M. (2024). POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE (Graduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:642106

Lenac, Maja. "POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE." Graduate thesis, University of Applied Sciences RRiF, 2024. https://urn.nsk.hr/urn:nbn:hr:198:642106

Lenac, Maja. "POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE." Graduate thesis, University of Applied Sciences RRiF, 2024. https://urn.nsk.hr/urn:nbn:hr:198:642106

Lenac, M. (2024). 'POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE', Graduate thesis, University of Applied Sciences RRiF, accessed 12 December 2024, https://urn.nsk.hr/urn:nbn:hr:198:642106

Lenac M. POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE [Graduate thesis]. Zagreb: University of Applied Sciences RRiF; 2024 [cited 2024 December 12] Available at: https://urn.nsk.hr/urn:nbn:hr:198:642106

M. Lenac, "POREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE", Graduate thesis, University of Applied Sciences RRiF, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:198:642106

Please login to the repository to save this object to your list.
Metadata
TitlePOREZNI POLOŽAJ SPORTAŠA I DRUGIH OSOBA U SPORTU U POREZNOM SUSTAVU REPUBLIKE HRVATSKE
Title (english)ANALYSIS OF THE FISCAL POSITION OF ATHLETES IN THE SYSTEM OF THE REPUBLIC OF CROATIA
AuthorMaja Lenac
MentorLjerka Markota (mentor)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2024-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom se diplomskom radu razmatra pojam i značajke, te usporedbe i analize poreznog položaja sportaša i drugih osoba u sportu u poreznom sustavu Republike Hrvatske. Razmatrat će se podjela sportaša prema određenim kriterijima, na profesionalne vrhunske sportaše i sportaše amatere, s naglaskom na njihove porezne obveze te na način oporezivanja njihovih dohotka u Republici Hrvatskoj. U radu će se provesti usporedbe i analize oporezivanje dohotka profesionalnih sportaša u Republici Hrvatskoj prema određenim kriterijima koji su utemeljeni na Zakonu o sportu, Zakonu o porezu na dohodak i Pravilniku o porezu na dohodak, te Zakonu i Pravilniku o porezu na dodanu vrijednost. Kad se radi o oporezivanju sportaša vrlo je bitan način na koji se može i mora oporezivati dohodak sportaša te drugih osoba u sportu. Kao specifična djelatnost sportaša i drugih osoba u sportu u ovom se radu objašnjava način oporezivanja osoba u sportu, te se daje analiza i usporedba oporezivanje dohotka u sportskoj djelatnosti.
Abstract (english)
The postgraduate specialist thesis shall explore the concept and features, as well as comparisons and analyses of the fiscal position of athletes and other individuals in sports in the tax system of the Republic of Croatia. The division of athletes according to certain criteria into professional elite athletes and amateur athletes will be presented, with an emphasis on their fiscal obligations and the methods of taxing their income in the Republic of Croatia. Comparisons and analyses of income taxation of professional athletes in the Republic of Croatia will be conducted in the thesis according to certain criteria based on the Sports Act, the Income Tax Act and the Income Tax Ordinance, and the Value Added Tax Act and Ordinance. When it comes to the taxation of athletes, the method that can and should be used in taxation of the income of athletes and other individuals is of great importance. As a specific activity of athletes and other individuals in sports, in this thesis, methods of taxation will be outlined, as well as analyses and comparisons of income taxation from sports activities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:642106
Study programmeTitle: Corporate Finance
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra korporativnih financija (magistar/magistra korporativnih financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-12-11 12:49:46