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undergraduate thesis
Izbjegavanje plaćanja poreza na određenim primjerima
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2019. urn:nbn:hr:145:698331
Fabian, Marta
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

Cite this document

Fabian, M. (2019). Izbjegavanje plaćanja poreza na određenim primjerima (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:698331

Fabian, Marta. "Izbjegavanje plaćanja poreza na određenim primjerima." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:698331

Fabian, Marta. "Izbjegavanje plaćanja poreza na određenim primjerima." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:698331

Fabian, M. (2019). 'Izbjegavanje plaćanja poreza na određenim primjerima', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 01 June 2024, https://urn.nsk.hr/urn:nbn:hr:145:698331

Fabian M. Izbjegavanje plaćanja poreza na određenim primjerima [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 June 01] Available at: https://urn.nsk.hr/urn:nbn:hr:145:698331

M. Fabian, "Izbjegavanje plaćanja poreza na određenim primjerima", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:698331

Metadata
TitleIzbjegavanje plaćanja poreza na određenim primjerima
Title (english)Avoiding paying taxes on certain examples
AuthorMarta Fabian
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi predstavljaju jedan od najvažnijih instrumenata kojima se prikupljaju javni prihodi. Iznosi koji se prikupljaju porezima u velikom broju zemalja sudjeluju u BDP-u i to s više od 40%. Dva su osnovna cilja koja se mogu postići primjenjujući određene poreze i to su fiskalni i nefiskalni ciljevi oporezivanja. . Učinci oporezivanja primjenjuju se na različitim područjima i broju, vrsti i intenzitetu. Postoje i mogućnosti olakšavanja ili ukidanja poreznog tereta, a neke od njih su porezna evazija i prevaljivanje poreza. Porezna evazija podrazumijeva činidbe i propuštanja koja porezni obveznik poduzima kako bi izbjegavao plaćanje poreza. Prevaljivanje poreza se obavlja tako da jedan porezni subjekt porezni teret koji nosi, uračunavši ga u cijenu oporezivanog predmeta razmjene, sa sebe prenese na drugu osobu. O višestrukom oporezivanju govori se kada jedan porezni obveznik u jednom poreznom razdoblju plaća dva ili više poreza. Hrvatska godišnje zbog nenaplaćenog poreza gubi otprilike 26 milijarde kuna. Porezna evazija u Hrvatskoj pojavljuje se u različitim oblicima i to najčešće kod poreza na dohodak, kod poreza na dodanu vrijednost i utaje kod poreza na dobit te predstavlja ozbiljan problem. U posljednjih desetak godina prisutan je trend smanjivanja porezne evazije iako je ona i dalje na poprilično visokoj razini. Izrazito je bitno da cjelokupni porezni sustav bude transparentan, stabilan i jednostavan u vidu smanjivanja porezne evazije.
Abstract (english)
Taxes are one of the most important instruments for raising public revenue. Taxes in many countries account for more than 40% of GDP. There are two basic objectives that can be achieved by applying certain taxes, namely fiscal and non-fiscal taxation goals. . The effects of taxation apply in different areas and in number, type and intensity. There are also options for easing or eliminating the tax burden, some of which are tax evasion and tax rollback. Tax evasion involves acts and omissions that the taxpayer takes to avoid paying taxes. Tax deduction is carried out in such a way that one taxable entity transfers the tax burden it carries, including it into the price of the taxable item of exchange, to another person. Multiple taxation refers to when one taxpayer pays two or more taxes in one tax period. Croatia loses approximately HRK 26 billion annually due to unpaid tax. Tax evasion in Croatia occurs in various forms, most commonly in income tax, value added tax and corporate tax evasion, and is a serious problem. In the last ten years, there has been a trend of decreasing tax evasion, although it remains at a fairly high level. It is crucial that the entire tax system is transparent, stable and simple in the form of reducing tax evasion.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:698331
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-01-02 10:53:03