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undergraduate thesis
POREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE
2016. urn:nbn:hr:112:721180
Pergl, Mirjana
Polytehnic in Pozega
Social department

Cite this document

Pergl, M. (2016). POREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:721180

Pergl, Mirjana. "POREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE." Undergraduate thesis, Polytehnic in Pozega, 2016. https://urn.nsk.hr/urn:nbn:hr:112:721180

Pergl, Mirjana. "POREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE." Undergraduate thesis, Polytehnic in Pozega, 2016. https://urn.nsk.hr/urn:nbn:hr:112:721180

Pergl, M. (2016). 'POREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE', Undergraduate thesis, Polytehnic in Pozega, accessed 09 May 2024, https://urn.nsk.hr/urn:nbn:hr:112:721180

Pergl M. POREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2016 [cited 2024 May 09] Available at: https://urn.nsk.hr/urn:nbn:hr:112:721180

M. Pergl, "POREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE", Undergraduate thesis, Polytehnic in Pozega, Požega, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:112:721180

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TitlePOREZNI ASPEKT TUZEMNIH I INOZEMNIH MIROVINA REZIDENATA REPUBLIKE HRVATSKE
Title (english)THE TAX ASPECTS OF DOMESTIC AND FOREIGN PENSIONS FOR CROATIAN RESIDENTS
AuthorMirjana Pergl
MentorSvjetlana Letinić (mentor)
Committee memberVerica Budimir (predsjednik povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
Committee memberMario Župan (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2016, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Završni rad u prvom dijelu donosi podatke o počecima hrvatskog mirovinskog sustava,koje nalazimo u mirovinama vojnika i državnih službenika. Mirovinsko osiguranje kao i drugi oblici socijalnog osiguranja sustavno se uvode tek nakon Drugog svjetskog rata. Kriza mirovinskog sustava koja se pojavljuje na kraju razdoblja socijalizma, produbljena je tokom Domovinskog rata i samo se nastavlja produbljivati.U drugom dijelu rada pojašnjavaju se teoretske odrednice pojmova iz mirovinskog sustava. Tako se u tom dijelu rada pojašnjavaju temeljni pojmovi vezani uz mirovinsko osiguranje, kao što su pojam mirovine, vrste mirovina, te se daje pregled trenutnog stanja mirovinskog sustava.Nakon što su obrađeni povijesni pristup mirovinskom sustavu i osnovni pojmovi, rad obrađuje temu oporezivanja tuzemnih i inozemnih mirovina hrvatskih rezidenata.
Abstract (english)
The final work in the first part provides information about the beginnings of the Croatian pension system, which is found in the pensions of soldiers and civil officials. Pension insurance and other forms of social insurance systematically introduced only after World War II. Crisis pension system that appears at the end of the period of socialism, deepened during the Homeland war and only continues to deepen.The second part of explain the theoretical determinants of the terms of the pension system. That in this part of the paper explains the basic terms related to the Pension Fund, such as the notion of retirement, type of pension, the procedure for exercising the rights arising from pension insurance, and provides an overview of the current state the pension system.After being processed historical approach the pension system and basic concepts, work deals with taxation of domestic and foreign pension Croatian residents.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:721180
Study programmeTitle: Professional study of Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-12-23 09:44:49