prikaz prve stranice dokumenta Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj
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master's thesis
Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:441983
Kevrić, Ema
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Kevrić, E. (2022). Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:441983

Kevrić, Ema. "Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:441983

Kevrić, Ema. "Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:441983

Kevrić, E. (2022). 'Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:441983

Kevrić E. Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:441983

E. Kevrić, "Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:441983

Metadata
TitleSpecifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj
Title (english)Specifics of taxation of maritime activities in the Republic of Croatia
AuthorEma Kevrić
MentorIvana Dražić Lutilsky (mentor)
MBZ: 242861
Committee memberSanja Broz Tominac (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-02-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Za pomorsko gospodarstvo može se reći da se radi o skupu djelatnosti, vještina i odnosa koji su na bilo koji način povezani sa morem. Bilo sa morem kao medijem komunikacije ili kao resursom prirodnih dobara. Pomorsko gospodarstvo može se podijeliti na proizvodnu i uslužnu granu. Ključ oporezivanja pomorske djelatnosti sastoji se od tri poreza: poreza na dodanu vrijednosti, poreza na dohodak te poreza na dobit. Kroz ovaj rad definiran je sam pojam pomorske djelatnosti u Republici Hrvatskoj te su opisane osnovne karakteristike poreza na dodanu vrijednost, poreza na dohodak i poreza na dobit. Osim toga, analiziran je i opisan način plaćanja poreza po tonaži broda.
Abstract (english)
The maritime economy is a set of activities, skills and relations that are in any way related to the sea. Either with the sea as a medium of communication or as a resource of natural goods. The maritime economy can be divided into a production brunch and a service branch. The key to maritime taxation consists of three taxes: value added tay, income tax and profit tax. This paper defines the very concept of maritime activity in the Republic of Croatia and also describes the basic characteristics of value added tax, income tax and profit tax. In addition, it analyzes and describes the method of paying the tonnage tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:441983
Study programmeTitle: 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 on2022-02-15 13:44:55