{"id":16974,"date":"2024-05-27T14:20:41","date_gmt":"2024-05-27T12:20:41","guid":{"rendered":"https:\/\/webknjizara.hr\/?post_type=product&#038;p=16974"},"modified":"2024-05-27T14:20:42","modified_gmt":"2024-05-27T12:20:42","slug":"zakon-o-porezu-na-dohodak-s-komentarom-4b-24-gordana-loncar-i-sandra-pezo","status":"publish","type":"product","link":"https:\/\/webknjizara.hr\/en\/proizvod\/zakon-o-porezu-na-dohodak-s-komentarom-4b-24-gordana-loncar-i-sandra-pezo\/","title":{"rendered":"ZAKON O POREZU NA DOHODAK S KOMENTAROM (4B\/24), Gordana Lon\u010dar i Sandra Pezo"},"content":{"rendered":"<p><span lang=\"hr-HR\">Porez na dohodak jedan je od najslo\u017eenijih poreza. U poreznom sustavu zauzima sredi\u0161nje mjesto i ima fiskalnu zada\u0107u odnosno osiguravanje poreznih prihoda kojim se onda osigurava i provo\u0111enje socijalne i gospodarske politike<\/span><\/p>\n<p><span lang=\"hr-HR\">Od njegova uvo\u0111enja, 1994. godine, mijenjan je u nekoliko navrata, a posljednje izmjene stupile su na snagu 1. sije\u010dnja 2024. Iako je dono\u0161enjem novog Zakona pojednostavljen sustav poreza na dohodak te se pri njegovoj izradi vodilo ra\u010duna da zakonske odredbe budu razumljive i nedvosmislene, a i naknadnim su se izmjenama i dopunama Zakona one dodatno pojednostavile i precizirale, u praksi se jo\u0161 uvijek nerijetko pojavljuju slu\u010dajevi kada ni provedbeni propisi odnosno pravilnici kojima se detaljnije razra\u0111uju pojedine zakonske odredbe nisu dovoljni za njihovo potpuno razumijevanje. Stoga \u0107e se u ovom priru\u010dniku poku\u0161ati otkloniti eventualne dvojbe i nejasno\u0107e u svezi primjene odre\u0111enih zakonskih odredbi te \u0107e se \u010ditateljima poku\u0161ati na jednostavniji na\u010din tuma\u010diti zakonske odredbe potkrijepljene mi\u0161ljenjima Sredi\u0161njeg ureda, Porezne uprave, odredbama posebnih propisa i me\u0111unarodnih ugovora.<\/span><\/p>\n<p><span lang=\"hr-HR\">Ovaj priru\u010dnik, osim Zakona o porezu na dodanu vrijednost s komentarom \u010dlanaka, sadr\u017ei i:<\/span><\/p>\n<ol>\n<li>\n<p lang=\"hr-HR\">Pravilnik o porezu na dohodak (NN 10\/17, 128\/17, 106\/18, 1\/19, 80\/19, 1\/20, 74\/20, 1\/21, 102\/22, 112\/22, 156\/22, 1\/23, 56\/23 i 143\/23)<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Pravilnik o pau\u0161alnom oporezivanju samostalnih djelatnosti (NN 1\/20, 1\/21, 156\/22, 15\/23 i 1\/24) i<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Pravilnik o pau\u0161alnom oporezivanju djelatnosti iznajmljivanja i organiziranja smje\u0161taja u turizmu (NN 1\/19, 1\/20, 1\/21, 156\/22 i 1\/24).<\/p>\n<\/li>\n<\/ol>\n<p><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><b>E-mail: <\/b><\/span><\/span><a href=\"http:\/\/MAILTO:martina.fabris@ijf.hr\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000000;\">Kontakt autora<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Naslov: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">Zakon o porezu na dohodak s komentarom (4b\/24)<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Autori:<\/span><\/span><\/strong> <span style=\"font-family: Arial, sans-serif;\">Gordana Lon\u010dar i Sandra Pezo<\/span><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Broj stranica: <\/span><\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"\">492<\/span><\/span><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Nakladnik: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">Institut za javne financije, Zagreb<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Godina izdanja: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">2024.<\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">.<br \/>\n<\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">ISBN:<\/span><\/span><\/strong> <span style=\"font-family: Arial, sans-serif;\">1333-073X<\/span><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Tisak:<\/span><\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"> digitalni tisak knjiga &#8211; print na zahtjev<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Porez na dohodak jedan je od najslo\u017eenijih poreza. U poreznom sustavu zauzima sredi\u0161nje mjesto i ima fiskalnu zada\u0107u odnosno osiguravanje poreznih prihoda kojim se onda osigurava i provo\u0111enje socijalne i gospodarske politike Od njegova uvo\u0111enja, 1994. godine, mijenjan je u nekoliko navrata, a posljednje izmjene stupile su na snagu 1. sije\u010dnja 2024. Iako je dono\u0161enjem [&hellip;]<\/p>\n","protected":false},"featured_media":16975,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[1384,2425],"product_tag":[],"class_list":["post-16974","product","type-product","status-publish","has-post-thumbnail","product_cat-ekonomija","product_cat-znanstveno-strucne-publikacije","pa_autor-gordana-loncar","pa_autor-sandra-pezo","pa_nakladnik-institut-za-javne-financije-zagreb","first","instock","shipping-taxable","purchasable","product-type-simple"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ZAKON O POREZU NA DOHODAK S KOMENTAROM (4B\/24), Gordana Lon\u010dar i Sandra Pezo - Web-knji\u017eara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/webknjizara.hr\/proizvod\/zakon-o-porezu-na-dohodak-s-komentarom-4b-24-gordana-loncar-i-sandra-pezo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ZAKON O POREZU NA DOHODAK S KOMENTAROM (4B\/24), Gordana Lon\u010dar i Sandra Pezo - Web-knji\u017eara\" \/>\n<meta property=\"og:description\" content=\"Porez na dohodak jedan je od najslo\u017eenijih poreza. 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