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master's thesis
Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2017. urn:nbn:hr:145:214614
Krajina, Doris
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Krajina, D. (2017). Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:214614

Krajina, Doris. "Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:214614

Krajina, Doris. "Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:214614

Krajina, D. (2017). 'Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:214614

Krajina D. Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:145:214614

D. Krajina, "Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:214614

Metadata
TitleAnaliza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske unije
Title (english)ANALYSIS AND COMPARISON OF PROFIT TAXES IN THE REPUBLIC OF CROATIA AND THE MEMBER STATES OF THE EUROPEAN UNION
AuthorDoris Krajina
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberMladen Pancić (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Tema ovog diplomskog rada je Analiza i usporedba poreza na dobit u Republici Hrvatskoj i zemljama članicama Europske Unije. Porez na dobit uz porez na dodanu vrijednost, posebne poreze i trošarine predstavlja državne poreze koji su od velike važnosti za svaku državu. Razlog tome je taj što državni porezi predstavljaju glavni izvor prihoda neke države. Porez na dobit predstavlja poreznu stopu kojom se oporezuje dobit u Republici Hrvatskoj. Plaćaju ga sve pravne i fizičke osobe, rezidenti Republike Hrvatske koji u državi obavljaju djelatnost samostalno kako bi ostvarili dobit te inozemni poduzetnici, odnosno nerezidenti koji u Republici Hrvatskoj imaju poslovnu jedinicu. U radu je analizirana stopa poreza na dobit u Republici Hrvatskoj u odnosu na druge zemlje članice Europske Unije, kao i porezne olakšice i oslobođenja koja su vezana uz ovaj porez. Prikazan je i utjecaj investicija na porez na dobit te općeniti utjecaj poreza na dobit na državni proračun.
Abstract (english)
The topic of this graduate thesis is Analysis and Comparison of Profit Taxes in the Republic of Croatia and the Member States of the European Union. Income tax with value added tax, special taxes and collection charges are state taxes that are of great importance to each country. The reason is that state taxes are the main source of income for a country. Income tax represents the tax rate that taxes the profits in the Republic of Croatia. All legal and natural persons are resident, residents of the Republic of Croatia who are self-employed in the State in order to earn the profits of foreign entrepreneurs or non-residents who have a business unit in the Republic of Croatia. The paper analyzes the rate of profit tax in the Republic of Croatia relative to other EU member states as well as the tax relief and exemptions related to this tax. The impact of the investment on profit tax and the general impact of profit tax on the state budget is also presented.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:214614
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-01-29 13:53:47