Pitanje br. 11728
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Pitanje: |
Pravednost pri oporezivanju dohotka od nesamostalnog rada - utjecaj na kretanja na tržištu rada
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Odgovor: |
Knjige:
- Cipek, Ksenija. Dohodak od nesamostalnog rada : porez na dohodak, doprinosi za obvezna osiguranja te poseban porez na plaću i mirovinu. Zagreb : TEB - poslovno savjetovanje, 2010. - sign. 336 /CIP/ d OP
- Ercsey, Zsombor; Jerković, Emina. Porez na dohodak:odredbe o pravičnosti // Suvremeni pravni izazovi : EU - Mađarska - Hrvatska / Mirela Župan, Mario Vinković (ur.). Pečuh : Pravni fakultet ; Osijek : Pravni fakultet, 2012. - sign. 340 /SUV/
- Šimović, Hrvoje. Utjecaj izdataka u oporezivanju dohotka na horizontalnu pravednost // Skrivena javna potrošnja : sadašnjost i budućnost poreznih izdataka : zbornik radova s konferencije, Zagreb, 10. veljače 2012. / urednici Vjekoslav Bratić i Martina Fabris. Zagreb : Institut za javne financije, 2012. - sign. 336 /ZNA/ s OP
- Galetić, Lovorka. Izabrane teme iz kompenzacijskog menadžmenta. Zagreb : Mikrorad, 2013 - sign. 331.2 /GAL/ i OP
- Porez na dohodak : obračun plaća u novcu i naravi : oporezivanje drugog dohotka i ostalih primitaka / Zdravko Baica ... [et al.]. Zagreb : TEB - Poslovno savjetovanje, 2006. - sign. 336.2 /POR/ OP
- Jelčić, Barbara. Porezi : opći dio. Zagreb : Visoka poslovna škola Libertas, 2011. - sign. 336 /JEL/ p
- Zakon o porezu na dohodak ; Zakon o porezu na dobit : kratki komentar / M.[Maja] Damjanović ... [et al.]. Zagreb : Zgombić & Partneri, 2005. - sign. 336 /HRV/ z
E-građa:
- Blažić, Helena. Usporedni porezni sustavi : oporezivanje dohotka i dobiti. Rijeka : Ekonomski fakultet Sveučilišta, 2006.
- Znanstvena konferencija Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka (2012 ; Zagreb). Skrivena javna potrošnja : sadašnjost i budućnost poreznih izdataka : zbornik radova s konferencije, Zagreb, 10. veljače 2012. / urednici Vjekoslav Bratić i Martina Fabris. Zagreb : Institut za javne financije, 2012.
Članci u časopisima:
- Nikolić, Nikša; Mladineo, Ivica. Pravednost oporezivanja poreza na dohodak u RH // Zbornik radova Pravnog fakulteta u Splitu. - 40 (2003[i.e. 2004]), 3/4(71/72) ; str. 233-246
- Šimović, Hrvoje. Razvoj poreza na dohodak u Hrvatskoj: reforme i promašaji. // Revija za socijalnu politiku. - 19 (2012), 1 ; str. 1-24
- Kesner-Škreb, Marina. Porez na dohodak // Financijska teorija i praksa. - 28 (2004), 1
- Klun, Maja. Unaprijed ispunjene prijave poreza na dohodak: smanjenje troškova za obveznike poreza na dohodak u Sloveniji // Financijska teorija i praksa. - 33 (2009), 2
- Mijatović, Nikola. Razmatranje teorijskih pristupa osnovnim institutima uređenja oporezivanja dohotka // Revija za socijalnu politiku. - 14 (2007), 3-4 ; str. 289-311
EBSCO Host (pristup u GISKO ili putem NSK Portala elektroničkih izvora):
- Mertens, Karel, and Morten O Ravn. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States." American Economic Review 103, no. 4 (June 2013): 1212-1247. Business Source Complete, EBSCOhost (accessed September 3, 2016).
- Duncan, Denvil, and Klara Sabirianova Peter. "Does labour supply respond to a flat tax?." Economics Of Transition 18, no. 2 (April 2010): 365-404. Business Source Complete, EBSCOhost (accessed September 3, 2016).
- Staehr, Karsten. "Employment and welfare consequences of changes in personal income taxation." Working Papers Of Eesti Pank no. 3 (March 2008): 31-40. Business Source Complete, EBSCOhost (accessed September 3, 2016).
- Boglea, V. A. "Tendencies on the tax rate on corporate income and personal income in the European Union." Lucrari Stiintifice, Universitatea De Stiinte Agricole Si Medicina Veterinara A Banatului, Timisoara, Seria I, Management Agricol 11, no. 3 (2009): 131-134. CAB Abstracts, EBSCOhost (accessed September 3, 2016).
- Kreso, Sead, and Lejla Lazovic - Pita. "LABOUR TAX BURDEN IN THE "FLAT TAX" WESTERN BALKAN STATES: A COMPARISON." Proceedings Of The International Scientific Conference, Juraj Dobrila University Of Pula, Department Of Economics & Tourism 'Dr. Mijo Mirkovic' (December 2011): 1102-1125. Business Source Complete, EBSCOhost (accessed September 3, 2016).
- Djindjić, Srdjan M. "THE REDISTRIBUTIVE EFFECTS OF PERSONAL TAXES AND SOCIAL BENEFITS IN THE REPUBLIC OF SERBIA." Ekonomski Anali / Economic Annals 59, no. 203 (October 2014): 91-117. Business Source Complete, EBSCOhost (accessed May 20, 2015).
- Hurić-Bjelan, Jasmina. "POREZNE REFORME - TRENDOVI U ZEMLJAMA EVROPSKE UNIJE I BOSNI I HERCEGOVINI. (Bosnian)." Business Consultant / Poslovni Konsultant 6, no. 36 (May 2014): 86-95. Business Source Complete, EBSCOhost (accessed May 20, 2015).
- Hasanović, Fikret, and Jasmina Hurić-Bjelan. "KRATAK OSVRT NA POREZNI SISTEM BOSNE I HERCEGOVINE. (Croatian)." Business Consultant / Poslovni Konsultant 4, no. 21 (November 2012): 104-117. Business Source Complete, EBSCOhost (accessed May 20, 2015).
- Čok, Mitja, et al. "Distribution of personal income tax changes in Slovenia." Post-Communist Economies 24, no. 4 (December 2012): 503-515. Business Source Complete, EBSCOhost (accessed May 20, 2015).
- Čok, Mitja, and Ivica Urban. "Distribution of Income and Taxes in Slovenia and Croatia." Post-Communist Economies 19, no. 3 (September 2007): 299-316. Business Source Complete, EBSCOhost (accessed May 20, 2015).
- Hadžimehanović, Hajrudin. 2015. "RASTEREĆENJE PRIVREDE KROZ PREDSTOJEĆE IZMJENE U SISTEMU POREZA NA DOBIT, POREZA NA DOHODAK I PARAFISKALNIH DAVANJA U FEDERACIJI BIH." Business Consultant / Poslovni Konsultant 7, no. 47: 70-80. Business Source Complete, EBSCOhost (accessed September 3, 2016).
Google Scolar:
- MFA: Ministry for National Economy: Hungary’s flat - rate personal income tax
- Kiss, T.: The Effect of Changes in Personal Income Tax System on Tax Burden in Hungary, between 2002 and 2011. ANNALS OF THE ORADEA UNIVERSITY Fascicle of Management and Technological Engineering ISSUE #1, MAY 2013,
- OECD (2012.) Special Feature: Trends in personal income tax and employee social security contribution schedules
- PWC: Personal income tax in the European Union : How much do you get to take home from your pay packet and how do your European colleagues fare? 2012.
- R. Srbija: Individual Income Tax Law
- Nebojša S. Jeremić: GENEZA OPOREZIVANJA DOHOTKA U SRBIJI
- Porezna uprava Federacije BiH: Zakon o porezu na dohodak
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UDK pojmovi: |
Porezi |
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Predmetnice: |
Porezni sustav -- Teorija, Plaće -- Hrvatska -- Pravna regulativa |
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