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undergraduate thesis
POREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI
Završni rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2021. urn:nbn:hr:145:275222
Lukačević, Karla
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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Lukačević, K. (2021). POREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad (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:145:275222

Lukačević, Karla. "POREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:275222

Lukačević, Karla. "POREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:275222

Lukačević, K. (2021). 'POREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:275222

Lukačević K. POREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 November 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:275222

K. Lukačević, "POREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:275222

Metadata
TitlePOREZ NA DOBIT – ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad
Title (english)CORPORATE INCOME TAX – ANALYSIS, FINANCIAL ROLE AND OTHER EFFECTS : Final paper
AuthorKarla Lukačević
MentorBranimir Marković (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav obuhvaća sve porezne oblike i čvrsto je integriran u fiskalnu politiku te čini njezin najbitniji dio. Porezi su nepovratna, prisilna davanja bez direktne protučinidbe, a ubiru se isključivo u novcu. Kod poreza se, zbog lake promjenjivosti, nameće politička volja njihovog stalnog istraživanja. Ubiranjem poreznih prihoda ispunjava se fiskalni cilj, odnosno cilj ubiranja takvih prihoda je punjenje državnog proračuna i financiranje državnih potreba bez teškoća. Tematika ovog rada fokusira se na objašnjenje pojma poreza na dobit. Porez na dobit jedan je od najvažnijih oblika poreznog sustava te pripada skupini državnih poreza. Predstavlja porez kojeg poduzeća plaćaju na ostvarenu dobit, tj. na razliku prihoda i rashoda. Koji su problemi s kojima se suočavaju obveznici plaćanja poreza na dobit, kako se ta vrsta poreza izračunava, koja je njegova financijska uloga te kako se primjena takvog poreza mijenjala kroz vrijeme, pitanja su koja su analizirana i objašnjena u ovome radu. Analizom državnog proračuna, izvode se zaključci o razvoju, odnosno povećanju/smanjenju prihoda od poreza na dobit kroz određeno razdoblje u Republici Hrvatskoj. Republika Hrvatska poduzimala je niz reformi u sklopu Zakona o porezu na dobit kako bi unaprijedila ostvarivanje određenih ekonomskih učinaka. Dubinskim proučavanjem ove vrste državnog ubiranja novca, obrađeni su i svi ostali pojmovi koji su ključni za razumijevanje jednog od najvažnijih koncepata javnih financija.
Abstract (english)
The tax system encompasses all forms of taxation and is firmly integrated into fiscal policy and forms its most important part. Taxes are non-refundable, forced payments without direct counteraction, and are collected exclusively in cash. Taxes are, due to easy variability, imposing the political will of their constant research. The collection of tax revenues fulfills the fiscal goal, ie the goal of collecting such revenues is to fill the state budget and finance state needs without difficulties. The topic of this paper focuses on the explanation of the concept of corporate income tax. Corporate income tax is one of the most important forms of the tax system and belongs to the group of state taxes. It represents the tax that companies pay on the realized profit - on the difference between income and expenses. What are the problems faced by corporate taxpayers, how this type of tax is calculated, what is its financial role and how the application of such a tax has changed over time are questions that are analyzed and explained in this paper. By analyzing the state budget, conclusions are drawn on the development - increase / decrease in profit tax revenues over a certain period in the Republic of Croatia. The Republic of Croatia has undertaken a number of reforms within the Income Tax Act in order to improve the realization of certain economic effects. An in-depth study of this type of government fundraising will address all other concepts that are key to understanding one of the most important concepts of public finance.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:275222
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-06-21 06:20:58