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master's thesis
Učinkovitost promjena Poreznog sustava Republike Hrvatske
Diplomski rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. urn:nbn:hr:145:204710
Lebić, Ana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

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Lebić, A. (2020). Učinkovitost promjena Poreznog sustava Republike Hrvatske : Diplomski rad (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:145:204710

Lebić, Ana. "Učinkovitost promjena Poreznog sustava Republike Hrvatske : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:204710

Lebić, Ana. "Učinkovitost promjena Poreznog sustava Republike Hrvatske : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:204710

Lebić, A. (2020). 'Učinkovitost promjena Poreznog sustava Republike Hrvatske : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:204710

Lebić A. Učinkovitost promjena Poreznog sustava Republike Hrvatske : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:204710

A. Lebić, "Učinkovitost promjena Poreznog sustava Republike Hrvatske : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:204710

Metadata
TitleUčinkovitost promjena Poreznog sustava Republike Hrvatske : Diplomski rad
Title (english)Effectiveness of changes in tax system of the Republic of Croatia : Graduate paper
AuthorAna Lebić
MentorBranimir Marković (mentor)
Committee memberBranko Matić (predsjednik povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su prisutni u svakoj državi te se današnje suvremene države, s obzirom na raznovrsnost poreznih oblika koje primjenjuju, mogu nazvati i „poreznim državama“. Jedan od glavnih izvora kojima se „puni“ državni proračun su upravo porezni prihodi jer uglavnom imaju najveći udio u ukupnim prihodima državnog proračuna. Svaka država ima svoj institucionalni okvir u kojem su objedinjeni svi porezni oblici, a on se naziva porezni sustav. Porezni sustav kao skup svih poreznih oblika neke države, razlikuje se od države do države zbog različitih osnovnih karakteristika koje određuju neku državu. Poreznim promjenama u Republici Hrvatskoj se nastoji uskladiti porezni sustav Republike Hrvatske s propisima i zahtjevima Europske unije i učiniti ga što jednostavnijim i stabilnijim. Upravo zbog tih učestalih poreznih promjena, kojima je porezni sustav Republike Hrvatske podložan još od samog nastanka, on je okarakteriziran kao nestabilan, nejasan i kompliciran. U ovom radu se promatraju porezne reforme i promjene poreznog sustava Republike Hrvatske u razdoblju od 2009. do 2018. godine te kakav su utjecaj provedene promjene imale na kretanje poreznih prihoda i udjela ukupnih poreza u bruto domaćem proizvodu u istom razdoblju.
Abstract (english)
Taxes are present in every country and modern countries can be called „tax countries“, given the diversity of taxes which apply. One of main sources which „fill“ state budget is tax revenues because they have the largest share in total budget revenues. Every country has an institutional framework which consolidated all forms of taxation and it is called tax system. Tax system as a set of tax forms is different in every country due to the different basic characteristics that determine a country. Tax changes in the Republic of Croatia seek to harmonize the Croatian tax system with the regulations and requirements of European Union and make it simpler and more stable. Due to these frequent tax changes in Croatian tax system, it is characterized as unstable, unclear and complicated. This paper observes the tax reforms and changes in the Croatian tax system for the period from 2009 to 2018 and impact of the implemented changes on the movement of tax revenues and the share of total taxes in gross domestic product for the same period.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:204710
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-02-18 07:16:04