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master's thesis
Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:761148
Harapin, Valentina
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Harapin, V. (2019). Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:761148

Harapin, Valentina. "Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:761148

Harapin, Valentina. "Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:761148

Harapin, V. (2019). 'Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:761148

Harapin V. Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća [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:148:761148

V. Harapin, "Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:761148

Metadata
TitleUtjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća
Title (english)Effect of reduce tax rates to profit of companies profit
AuthorValentina Harapin
MentorIvana Dražić Lutilsky (mentor)
Committee memberHrvoje Perčević (predsjednik povjerenstva)
Committee memberHrvoje Šimović (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav čini ukupnost svih poreznih oblika te je čvrsto integriran u fiskalni sustav i čini njegov najvažniji dio. Porezni prihodi se ubiru kako bi se ispunio fiskalni cilj, odnosno punila državna blagajna i financirale vlastite potrebe bez poteškoća. Stupanjem na snagu novih zakona koji su posljedica poreznih reformi, u poreznome sustavu poreznih obveznika poreza na dobit dovelo je do promjena u osnovici izračunavanja i plaćanja poreza na dobit. U ovome radu cilj je analizirati poreznu reformu poreza na dobit koja je dovela do smanjenja stope poreza na dobit sa 20% na 18% i na 12%. Porezni obveznici poreza na dobit stupanjem na snagu porezne reforme drugačije dolaze do porezne osnovice iz razloga promjena koje su stupile na snagu,a vežu se za stavke umanjenja i uvećanja osnovice poreza na dobit.
Abstract (english)
Tax system is the combination of all tax forms firmly integrated in the fiscal system and makes its most important part. The implementation of new laws resulted in the changes in the tax system i.e. the way of profit tax payment has changed. The aim of this paper is to analyze profit tax reform that has led to lower profit which used to be 20% to 18% and 12%. Tax payers oblied to pay profit tax come to the basis of the assessment in a different way due to changes that have come into use thanks to the new law, and are related in the increase and decrease of the basis of tax assessment. The financial statements of the company I have analyzed will prove the effects of the tax reform.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:761148
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 on2019-09-24 11:21:38