prikaz prve stranice dokumenta Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost
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master's thesis
Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:950402
Merzić, Ana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Merzić, A. (2021). Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:950402

Merzić, Ana. "Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:950402

Merzić, Ana. "Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:950402

Merzić, A. (2021). 'Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:950402

Merzić A. Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:950402

A. Merzić, "Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:950402

Metadata
TitlePorez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost
Title (english)Profit tax as part of state taxes of the Republic of Croatia and their impact on tax competitiveness
AuthorAna Merzić
MentorIvana Dražić Lutilsky (mentor)
Committee memberSanja Broz Tominac (predsjednik povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2021-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezi, kao oblik prisilnog davanja koji nameće država i za koje nema trenutačne izravne protuusluge čine najvažniji i najizdašniji prihod države. Zapravo, oporezivanje je način ubiranja sredstava koja se potom koriste za financiranje javnih rashoda za dobra i usluge kojima se svi koristimo. Stoga, da bismo u njima uživali, moramo plaćati poreze. Najčešća podjela poreza, promatrajući porezni sustav Republike Hrvatske jest prema pripadnosti poreznih prihoda, pa sukladno tome poreze dijelimo na: državne, zajedničke, županijske, gradske ili općinske te poreze na dobitke od igara na sreću i naknade na priređivanje igara na sreću. Glavna komponenta diplomskog rada odnosi se na analizu poreza na dobit kao državnog poreza koji se nameće na dobit što ostvaruju pravne i fizičke osobe koje samostalno i trajno obavljaju gospodarsku djelatnost radi stjecanja dobiti. Sukladno tome, sagledati će se temeljni i neizostavni elementi koji određuju karakter poreza na dobit, a to su: porezni obveznik, porezna osnovica, porezna stopa i porezni poticaj.
Abstract (english)
Taxes, a forced charity which is imposed by the state and for which we do not receive an immediate and direct service, make up the largest and most important part of state income. As a matter of fact, taxation is a way of taking resources and using them to finance public expenses for goods and services we all use. Therefore, in order to enjoy these goods and services, we have to pay taxes. In the Republic of Croatia, taxes are most often divided based on the level of governance to which tax revenue belongs. Therefore, taxes can be divided into state, shared, county, municipal or city taxes, as well as taxes on winnings from and organization of games of chance. This thesis will focus on the analysis of income tax as a state tax imposed on income of legal and natural persons who perform an economic activity independently and permanently in order to gain profit. Moreover, the core elements which determine the character of income tax will also be investigated. These elements include taxpayers, tax base, tax rate, and tax incentives.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:950402
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and 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 on2021-09-28 13:42:18