prikaz prve stranice dokumenta STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE
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master's thesis
STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:636265
Spudić, Marko
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

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Spudić, M. (2020). STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:636265

Spudić, Marko. "STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:636265

Spudić, Marko. "STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:636265

Spudić, M. (2020). 'STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:636265

Spudić M. STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:636265

M. Spudić, "STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:636265

Metadata
TitleSTATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE
Title (english)STATUS OF AUDIOVISUAL INDUSTRY AND IT'S EMPLOYES IN THE TAXATION SYSTEM OF THE REPUBLIC OF CROATIA
AuthorMarko Spudić
MentorHrvoje Šimović (mentor)
Committee memberMarko Primorac (predsjednik povjerenstva)
Committee memberDajana Barbić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2020-06-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Unutar audiovizualne djelatnosti u Republici Hrvatskoj zaposleno je preko tisuću djelatnika te kao takva, AV djelatnost značajno doprinosi razvoju kulture i umjetnosti u RH. Uzevši u obzir da poduzeća koja djeluju unutar audiovizualne industrije RH ostvaruju značajne prihode, možemo primijetiti da AV djelatnost snažno utječe i na porezni sustav oporezivanjem dobiti te oporezivanjem dohotka kroz različite statuse zaposlenja pojedinih djelatnika. Usporedbom poreznog tretmana AV djelatnosti u RH sa poreznim tretmanom u odabranim zemljama EU, primijetiti ćemo brojne specifičnosti ali i sličnosti i razlike koje će komparacijom omogućiti donošenje cjelokupnog zaključka o poreznom tretmanu i statusu AV djelatnosti u RH.
Abstract (english)
There are over one thousand employees within the audiovisual industry of the Republic of Croatia, and as such, AV sector contributes significantly to the development of culture and art in the Republic of Croatia. Taking into account that companies operating within the audiovisual industry of the Republic of Croatia realize significant revenues, we can see that AV activity also strongly influences the tax system through profit taxation and income taxation through various employment statuses of individual employees. By comparing the tax treatment of AV activities in the Republic of Croatia with tax treatment in chosen EU countries, we will note numerous specificities, but also the similarities and differences that by comparison will enable the conclusion of the overall tax treatment and AV status of the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:636265
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 authenticated users
Terms of useLicence In copyright icon
Created on2020-06-04 11:46:53