| Abstract | Tema ovog završnog rada je prvobitno objasniti sam pojam javnih financija koje izučavaju i
analiziraju vrstu i usluge koje obuhvaćaju zadovoljavanje javnih potreba, kao i sve instrumente
i metode kojima će se prikupiti i one s pomoću kojih će se rasporediti sredstva nužna za njihovo
financiranje, odnosno prikupljanjem javnih prihoda te izvršenjem javnih rashoda. Država stječe
i prikuplja prihode u obliku poreza, doprinosa, naknada, javnog duga te od državnih poduzeća.
U radu su nadalje objašnjeni oblici javnih prihoda, od kojih su najdetaljnije objašnjeni porezi
koji predstavljaju najznačajniji, odnosno najizdašniji izvor prikupljanja prihoda države. Nakon
toga, objašnjene su karakteristike javnih prihoda koje prikazuju ubiranje prihoda u novcu,
periodično, iz dohotka, profita i prometa te rjeđe imovine. Proračun predstavlja dokument u
kojem su prikazani prihodi i rashodi za jednu kalendarsku godinu, prikazuju najvažnije ciljeve
države te utječe i kontrolira ekonomsko stanje zemlje, u ovom slučaju javni se prihodi izučavaju
prema pripadnosti proračuna kroz fiskalne i nefiskalne prihode koji će također biti objašnjeni u
radu kao i njihova klasifikacija. Naposljetku je izvršena analiza javnih prihoda i porezna
terminologija Republike Hrvatske. |
| Abstract (english) | The theme of this final paper is originally to explain the very concept of public finance studying
and analyzing the type and services that cover public needs, as well as all the instruments and
methods that will be collected and the means by which the funds necessary for their financing
will be allocated, that is to say public revenue and the execution of public expenditure. The
state collects and collects revenues in the form of taxes, contributions, fees, public debt and
state-owned enterprises. The paper further explains the forms of public revenue, the most
detailed of which are the taxes that represent the most significant, that is, the most abundant
source of state revenue collection. Subsequently, the characteristics of public revenues are
presented, which show the collection of income in cash, periodically, from income, profit and
turnover, and less frequently from assets. The budget is a document showing the revenues and
expenditures for one calendar year, showing the most important goals of the state and
influencing and controlling the economic situation of the country, in this case public revenues
are studied according to the budget affiliation through fiscal and non-fiscal revenues, which
will also be explained in the paper as and their classification. Finally, the analysis of public
revenues and tax terminology of the Republic of Croatia was carried out. |
