prikaz prve stranice dokumenta Utjecaj poreznog sustava Republike Hrvatske na javne prihode
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master's thesis
Utjecaj poreznog sustava Republike Hrvatske na javne prihode
Specijalistički završni rad
Zaprešić: The University of Applied Sciences Baltazar Zaprešić, 2022. urn:nbn:hr:129:730778
Džapo, Ante
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Institutional repository: Digital Repository of the University of Applied Sciences Baltazar Zaprešić

Cite this document

Džapo, A. (2022). Utjecaj poreznog sustava Republike Hrvatske na javne prihode : Specijalistički završni rad (Master's thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:730778

Džapo, Ante. "Utjecaj poreznog sustava Republike Hrvatske na javne prihode : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:730778

Džapo, Ante. "Utjecaj poreznog sustava Republike Hrvatske na javne prihode : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:730778

Džapo, A. (2022). 'Utjecaj poreznog sustava Republike Hrvatske na javne prihode : Specijalistički završni rad', Master's thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 30 June 2024, https://urn.nsk.hr/urn:nbn:hr:129:730778

Džapo A. Utjecaj poreznog sustava Republike Hrvatske na javne prihode : Specijalistički završni rad [Master's thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2022 [cited 2024 June 30] Available at: https://urn.nsk.hr/urn:nbn:hr:129:730778

A. Džapo, "Utjecaj poreznog sustava Republike Hrvatske na javne prihode : Specijalistički završni rad", Master's thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:129:730778

Metadata
TitleUtjecaj poreznog sustava Republike Hrvatske na javne prihode : Specijalistički završni rad
Title (english)The impact of the tax system of the Republic of Croatia on public revenues
AuthorAnte Džapo
MentorPavao Ivić (mentor)
Committee memberMatej Galić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2022-02-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Kako je porezni sustav odraz socio-ekonomskog i političkog sustava neke zemlje razvidno je da je porezni sustav Republike Hrvatske nastao netom nakon osamostaljenja iste na način da se postojeći porezni sustav bivše države uskladio odnosno promijenio i prilagodio poreznom sustavu samostalne Republike Hrvatske i zemalja u okruženju. S ulaskom Republike Hrvatske u Europsku uniju isti se prilagodio smjernicama Unije. Danas se porezni sustav Republike Hrvatske sastoji od velikog broja poreza. Uloga poreznog sustava sagleda se u ostvarenju fiskalnih ciljeva države, odnosno podmirenju javnih rashoda. U tom pogledu najizdašniji porezni oblik je porez na dodanu vrijednost, porezni oblik koji se ubire u svim fazama proizvodno prometnog ciklusa, čijim se ubiranjem namiruje najveći postotak ukupnih državnih rashoda. U predmetnom specijalističkom završnom radu naglasak je na usporedbi prihoda ostvarenih poreznim nametima odnosno prihoda poreza na dodanu vrijednost, prihoda poreza na dobit, posebnih prihoda i prihoda od trošarina te prihoda od poreza međunarodne trgovine, s jedne strane s ukupnim javnim prihodima, s druge strane, kao i značaj istih.
Abstract (english)
Considering that the tax system reflects a country's socio-economic and political system, it is evident that the tax system of the Republic of Croatia was created immediately after its independence in such a way that the existing tax system of the former country was harmonized – in other words, changed and adjusted to the tax system of the independent Republic of Croatia and the surrounding countries. Once the Republic of Croatia entered the European Union, it adapted to the Union's guidelines. Today, the tax system of the Republic of Croatia consists of a large number of taxes. The role of the tax system is reflected in achieving the fiscal goals of the country, that is, the settlement of public expenditures. In this regard, the most generous form of tax is the value- added tax: a tax form that is collected at all stages of the production and transport cycle and which covers the largest percentage of total government expenditures. In this final thesis, the emphasis is on the comparison of revenues generated by tax levies, i.e. value-added tax revenues, profit tax revenues, special revenues and revenues from excise duties, as well as revenues from international trade taxes on the one hand, total public revenues on the other hand, as well as their relevance.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:730778
Study programmeTitle: Public Sector Management - Specialist Professional Graduate Studies
Study programme type: professional
Study level: specialist graduate
Academic / professional title: magistar / magistra menadžmenta javnog sektora (magistar / magistra menadžmenta javnog sektora)
Type of resourceText
File originBorn digital
Access conditionsClosed access
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Created on2023-03-15 11:45:46