PERSONAL INCOME TAX:
Personal Income Tax
Chair of Financial Law and Financial Science
Personal Income Tax
Study: Tax - 4. semester
Code: 111453
ECTS: 8.0
Course coordinators: prof. dr. sc. Nikola Mijatović
Lecturers: prof. dr. sc. Nikola Mijatović - Exercises
Exam dates:
  • 16. 11. 2020.
  • 25. 01. 2021.
  • 08. 02. 2021.
  • 19. 04. 2021.
  • 31. 05. 2021.
  • 14. 06. 2021.
  • 28. 06. 2021.
  • 30. 08. 2021.
  • 13. 09. 2021.
Exam registration: Studomat
Basic data
Personal Income Tax Tax - 4. semester
8.0 111453
Lecturer in charge Consultations Location
prof. dr. sc. Nikola Mijatović

Thurdsay 12 - 13:30

Ćirilometodska 4, room Ćirilometodska 4, soba 7
Lecturer Consultations Location
prof. dr. sc. Nikola Mijatović (Exercises)

Thurdsay 12 - 13:30

Ćirilometodska 4, room Ćirilometodska 4, soba 7
Literature
Cipek, Ksenija/Mijatović, Nikola; Sustav poreza na dohodak u Republici Hrvatskoj; Inženjerski biro (2007)
Mijatović, Nikola; Razmatranje teorijskih pristupa osnovnim institutima uređenja oporezivanja dohotka; Hrvatska pravna revija, 1/2009 (2009)
Zakon o porezu na dohodak;
Pravilnik o porezu na dohodak;
Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave;
Description
Definition of personal income and the basic institutes of personal income tax in comparative approach. Basic notions of personal income tax. Principles of taxing personal income. Tax payer. Tax rates (progressive, proportional). Techniques of levying. Fiscal role of the personal income tax. Basic rules of the Law on Personal income tax. Tax payer (resident/non-resident). Sources of income. Tax basis. Tax period. Tax rates. Income that is not considered income. Income not liable to tax. Personal tax reliefs. Taxing income deriving from labour . Income deriving from labour. Non taxable part. Tax allowance on income from labour. Taxing income deriving from independent professional activity. Taxing income deriving from property and property rights. Taxing income deriving from capital gains. Taxing income deriving from insurances. Establishing the tax burden and levying the tax. Yearly declaration of personal income tax.
Exam dates
16. 11. 2020.
25. 01. 2021.
08. 02. 2021.
19. 04. 2021.
31. 05. 2021.
14. 06. 2021.
28. 06. 2021.
30. 08. 2021.
13. 09. 2021.