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Porez na dohodak jedan je od glavnih poreznih oblika u poreznom sustavu Republike Hrvatske. Isti predstavlja vrijedan izvor financijskih sredstava koja pritječu u državni proračun. Pored toga, služi uređenju odnosa i mnogih ekonomskih te socijalnih procesa. Ovaj porezni oblik poznaje nekoliko izvora primitaka koji njemu podliježu. Među njima su i primici koji se ostvaruju izvan radnog odnosa. Prema naravi istih, nazivaju se i drugim dohotkom. Oporezuju se u kontekstu poreza na dohodak, no sukladno određenim specifičnostima i posebnom tretmanu. Poreznom reformom iz 2017. godine snižene su stope ovoga poreza, te su uvedene brojne druge promjene. To je prvenstveno utjecalo na rasterećenje poreznih obveznika, ali i na mnoge druge aspekte. The income tax is one of the main forms of taxation in the tax system of the Republic of Croatia. This is a valuable source of financial resources that flows in the government budget. In addition, it serves to regulate relationships between stakeholders, as well as many economic and social processes. This tax form knows several sources of receipts that are subject to this tax. Among them are receipts that are realized outside the employment relationship. By their very nature, they are called and known as the other or second income. They are taxed in the context of income tax, but in accordance with certain specifics and special treatment. With tax reform from 2017, rates of this tax have been reduced, and numerous other changes have been introduced. This was primarily influenced by the taxpayer's collection, but also on many other aspects. |
