Pitanje br. 11728
 
Pitanje: 
 Pravednost pri oporezivanju dohotka od nesamostalnog rada - utjecaj na kretanja na tržištu rada
Odgovor: 
 Knjige:

  1. 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

  2. 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/  

  3. 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

  4. Galetić, Lovorka. Izabrane teme iz kompenzacijskog menadžmenta. Zagreb : Mikrorad, 2013 - sign. 331.2 /GAL/ i    OP

  5. 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

  6. Jelčić, Barbara. Porezi : opći dio. Zagreb : Visoka poslovna škola Libertas, 2011. - sign. 336 /JEL/ p

  7.  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:


  1. Blažić, Helena. Usporedni porezni sustavi : oporezivanje dohotka i dobiti. Rijeka : Ekonomski fakultet Sveučilišta, 2006.

  2. 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:


  1. 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

  2. Šimović, Hrvoje. Razvoj poreza na dohodak u Hrvatskoj: reforme i promašaji. // Revija za socijalnu politiku. - 19 (2012), 1 ; str. 1-24

  3. Kesner-Škreb, Marina. Porez na dohodak // Financijska teorija i praksa. - 28 (2004), 1

  4. Klun, Maja. Unaprijed ispunjene prijave poreza na dohodak: smanjenje troškova za obveznike poreza na dohodak u Sloveniji // Financijska teorija i praksa. - 33 (2009), 2

  5. 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):


  1. 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).

  2. 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).

  3. 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).

  4. 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).

  5. 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).

  6. 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).

  7. 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).

  8. 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).

  9. 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).

  10. 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).

  11. 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:


  1. MFA: Ministry for National Economy: Hungary’s flat - rate personal income tax

  2. 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,

  3. OECD (2012.) Special Feature: Trends in personal income tax and employee social security contribution schedules

  4. 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.

  5. R. Srbija: Individual Income Tax Law

  6. Nebojša S. Jeremić: GENEZA OPOREZIVANJA DOHOTKA U SRBIJI

  7. Porezna uprava Federacije BiH: Zakon o porezu na dohodak




 
UDK pojmovi: 
Porezi
Predmetnice: 
 Porezni sustav -- Teorija, Plaće -- Hrvatska -- Pravna regulativa