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undergraduate thesis
Porezni tretman igara na sreću
Stručni završni rad
Zaprešić: The University of Applied Sciences Baltazar Zaprešić, 2021. urn:nbn:hr:129:932267
Zorić, Anita
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

Zorić, A. (2021). Porezni tretman igara na sreću : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:932267

Zorić, Anita. "Porezni tretman igara na sreću : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:932267

Zorić, Anita. "Porezni tretman igara na sreću : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:932267

Zorić, A. (2021). 'Porezni tretman igara na sreću : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 13 July 2024, https://urn.nsk.hr/urn:nbn:hr:129:932267

Zorić A. Porezni tretman igara na sreću : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2021 [cited 2024 July 13] Available at: https://urn.nsk.hr/urn:nbn:hr:129:932267

A. Zorić, "Porezni tretman igara na sreću : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:129:932267

Metadata
TitlePorezni tretman igara na sreću : Stručni završni rad
Title (english)Tax treatment of gambling
AuthorAnita Zorić
MentorJosip Kereta (mentor)
Committee memberDario Lešić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2021-10-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Oporezivanjem dobitaka od igara na sreću država želi stvoriti dodatne priljeve u državni proračun. Kroz rad se analizira oporezivanje igara na sreću u Republici Hrvatskoj. U prvom dijelu određuje se pojam igara na sreću te se prikazuje povijesni razvoj igara na sreću, kako u svijetu, tako i u Hrvatskoj. Također, u prvom dijelu se prikazuje utjecaj igara na sreću na pojedinca i društvo i njihova pojavnost među mladima u Hrvatskoj. Drugi dio posvećen je poreznom sustavu, određivanju pojma poreza, klasifikaciji poreza, osnovnim karakteristikama poreznog sustava u Hrvatskoj i suvremenom poimanju obveze plaćanja poreza. Treći dio obrađuje oporezivanje igara na sreću u Hrvatskoj kroz analizu poreza na dobitke od igara na sreću, sustav, vrste i uvjete priređivanja igara na sreću, naknade od priređivanja igara na sreću, raspodjelu prihoda od igara na sreću i pojam odgovornog priređivanja igara na sreću. Teorijska razrada cjelokupnog rada bila je potkrijepljena primjerom kladionice Germani Sport oporezivanja dobitaka od igara klađenja u Republici Hrvatskoj.
Abstract (english)
By taxing winnings from games of chance, the state wants to create additional inflows into the state budget. The paper analyzes the taxation of games of chance in the Republic of Croatia. The first part defines the concept of games of chance and presents the historical development of games of chance, both in the world and in Croatia. Also, the first part shows the impact of games of chance on the individual and society and their incidence among young people in Croatia. The second part is dedicated to the tax system, defining the concept of tax, tax classification, basic characteristics of the tax system in Croatia and the modern understanding of the obligation to pay taxes. The third part deals with the taxation of games of chance in Croatia through the analysis of taxes on winnings from games of chance, the system, types and conditions of organizing games of chance, fees from organizing games of chance, distribution of income from games of chance and the concept of responsible gambling. The theoretical elaboration of the entire paper was supported by the example of the Germani Sport bookmaker taxing winnings from betting games in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:932267
Study programmeTitle: Business Economy - Undergraduate Professional Study; specializations in: Menadžment uredskog poslovanja
Course: Menadžment uredskog poslovanja
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni prvostupnik / stručna prvostupnica ekonomije, smjer Poslovna ekonomija i financije (stručni prvostupnik / stručna prvostupnica ekonomije, smjer Poslovna ekonomija i financije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
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Created on2022-03-01 14:48:32