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master's thesis
Harmonizacija poreznih sustava u Europskoj uniji
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:705872
Škripač, Antonija
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Škripač, A. (2015). Harmonizacija poreznih sustava u Europskoj uniji (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:705872

Škripač, Antonija. "Harmonizacija poreznih sustava u Europskoj uniji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:705872

Škripač, Antonija. "Harmonizacija poreznih sustava u Europskoj uniji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:705872

Škripač, A. (2015). 'Harmonizacija poreznih sustava u Europskoj uniji', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:705872

Škripač A. Harmonizacija poreznih sustava u Europskoj uniji [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:705872

A. Škripač, "Harmonizacija poreznih sustava u Europskoj uniji", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:705872

Metadata
TitleHarmonizacija poreznih sustava u Europskoj uniji
Title (english)The harmonization of tax systems in the European union
AuthorAntonija Škripač
MentorIvana Dražić Lutilsky (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberMartina Dragija (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu analizirani su porezni sustavi zemalja članica Europske unije i stupanj njihove međusobne usklađenosti te usklađenosti s poreznim propisima Europske unije. Komparacijom poreznih sustava zemalja članica utvrđene su brojne razlike koje ometaju četiri temeljne slobode na kojima je zasnovana Europska unija - slobodno kretanje osoba, roba, usluga i kapitala. U cilju sprječavanja diskriminacije na unutarnjem tržištu, Europska unija je pokrenula proces harmonizacije poreznih sustava koji se ogleda u njihovu približavanju. Harmonizacija poreza provodi se u području izravnih i neizravnih poreza. U području neizravnih poreza postignut je visok stupanj usklađenosti dok je područje izravnih poreza u puno manjoj mjeri harmonizirano.
Abstract (english)
The paper analyses tax systems of European union member states, their mutual compliance and compliance with the tax laws of the European union. Comparasion of the tax systems of the member states identified differences which interfere realisation of free movement of people, goods, services and capital. In order to prevent discrimination in the internal market, the European union has launched a process of harmonization of tax systems. The idea of harmonization is making the tax systems similar. The harmonization of taxes is carried out in the area of direct and indirect taxes. European union attained a high level of harmonization in area of indirect taxation while in the area of direct taxation level of harmonization is low.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:705872
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-11-03 12:28:02