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master's thesis
USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI
završni rad
Split: University of Split, Faculty of economics Split, 2016. urn:nbn:hr:124:791563
Omazić, Antea
University of Split
Faculty of economics Split

Institutional repository: REFST

Cite this document

Omazić, A. (2016). USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:791563

Omazić, Antea. "USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:791563

Omazić, Antea. "USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:791563

Omazić, A. (2016). 'USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:791563

Omazić A. USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:124:791563

A. Omazić, "USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:791563

Metadata
TitleUSPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad
AuthorAntea Omazić
MentorJasenka Bubić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dobit jest porez što ga trgovačka društva plaćaju na ostvarenu dobit, tj. na razliku prihoda i rashoda. Taj se porez u nekim zemljama obično naziva porezom na dohodak trgovačkih društava, tj. pravnih osoba, za razliku od poreza na dohodak koji plaćaju fizičke osobe. Porez na dobit jedan je od važnijih poreza u svakoj državi, a poduzeća ga plaćaju na ostvarenu dobit tijekom promatranog razdoblja, najčešće tijekom jedne kalendarske godine. Ovaj fiskalni oblik prikazuje gospodarsku aktivnost poduzeća, a porezni obveznici su sve fizičke i pravne osobe koje obavljaju gospodarsku aktivnost s ciljem stjecanja dobiti. U mnogim zemljama cilj je putem poreza na dobit privući investitore preko smanjenja porezne osnovice ili pak preko nižih poreznih stopa. U radu je prikazano oporezivanje dobiti u Republici Hrvatskoj i Bosni i Hercegovini u skladu s zakonskim određenjima, te su analizirane razlike u provedbenom postupku pri izradi porezne bilance odnosno prijave poreza na dobit. Porezni sustav trebao bi predstavljati gospodarsku sliku zemlje, U Bosni i Hercegovini sustav oporezivanja dosta je složen, dok Republika Hrvatska, što se tiče izgrađenosti poreznog sustava, u trendu je sa zemljama Europske unije.
Abstract (english)
All companies pay profit tax on it's profit, regarding difference between incomes and expanses. This tax in some countries is called as corporative tax on incomes for companies or legal persons, and it is different from income tax which are citizens obligated to pay. Profit tax is one of the most important taxes in every country, and companies are paying profit tax for some certain period of time, which is mostly one calendar year. This fiscal form shows the economic activity o the company, and taxpayers are all natural and legal persons which are performing any kind of economic activity with profit gain as it's goal. In many countries, the goal is through income tax by reduction in the tax base or through lower tax rates attract investors. Thesis shows profit taxation in Republic of Croatia and Bosnia and Hercegovina in accordance with legal determinations and the differences in implementing the procedure in the preparation of tax balance sheet and the income tax returns are analyzed. The tax system should represent the economic state of the country. In Bosnia and Herzegovina tax system is quite complex, while in the Republic of Croatia construction of the tax system goes with the trends of the EU countries.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:791563
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-11-10 10:17:15