Pitanje br. 9763
 
Pitanje: 
 Oporezivanje plaće u Hrvatskoj i usporedba sa zemljama u okruženju (Slovenija, BiH, Srbija i Mađarska)
Odgovor: 
 Knjige:

  1. 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

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

  3. Hrvatska. Zakoni: 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 [Elektronička građa] : oporezivanje dohotka i dobiti. Rijeka : Ekonomski fakultet Sveučilišta, 2006


Članci u časopisima:


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

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

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


EBSCO Host (pristup u GISKO ili putem CARnet Centra za online baze - proxy):


  1. 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).

  2. 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).

  3. Hasanović, Fikret, and Jasmina Hurić-Bjelan. "RATAK 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).

  4. 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).

  5. 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).


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: 
 Porez na dohodak