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master's thesis
Specifičnosti oporezivanja obrtnika u sustavu poreza na dobit
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:223165
Bratković, Doroteja
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Bratković, D. (2019). Specifičnosti oporezivanja obrtnika u sustavu poreza na dobit (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:223165

Bratković, Doroteja. "Specifičnosti oporezivanja obrtnika u sustavu poreza na dobit." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:223165

Bratković, Doroteja. "Specifičnosti oporezivanja obrtnika u sustavu poreza na dobit." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:223165

Bratković, D. (2019). 'Specifičnosti oporezivanja obrtnika u sustavu poreza na dobit', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:223165

Bratković D. Specifičnosti oporezivanja obrtnika u sustavu poreza na dobit [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:223165

D. Bratković, "Specifičnosti oporezivanja obrtnika u sustavu poreza na dobit", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:223165

Metadata
TitleSpecifičnosti oporezivanja obrtnika u sustavu poreza na dobit
AuthorDoroteja Bratković
MentorIvana Dražić Lutilsky (mentor)
Committee memberNikolina Dečman (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezni sustav u hrvatskom zakonodavstvu uređen je na poseban način, a predstavlja suvremeni sustav, usklađen sa smjernicama Europske unije. Porez na dobit reguliran je posebnim propisima, odnosno Zakonom o porezu na dobit. Osim toga, postoje i posebni zakoni i drugi propisi kojima se zasebno uređuju razni oblici poreza te prava i dužnosti poreznih obveznika. Porez na dobit je porezni oblik kojeg plaćaju trgovačka društva, odnosno obrtnici na ostvarenu dobit obavljanjem svoje gospodarske djelatnosti. Dobit predstavlja pozitivnu razliku čistog (neto) prihoda i troškova koji nastaju kako bi se taj prihod ostvario.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:148:223165
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 on2019-07-15 11:10:15