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undergraduate thesis
Učinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:794914
Bajac, Tin
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

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Bajac, T. (2022). Učinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:794914

Bajac, Tin. "Učinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:794914

Bajac, Tin. "Učinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:794914

Bajac, T. (2022). 'Učinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:794914

Bajac T. Učinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:148:794914

T. Bajac, "Učinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:794914

Metadata
TitleUčinkovito i pravedobno oporezivanje dohotka fizičkih osoba u Europskoj Uniji
Title (croatian)Efficient and fair taxation of personal income in the European Union
AuthorTin Bajac
MentorMaja Mihelja Žaja (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2022-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Cilj završnog rada je prikazati usporedbu poreznog sustava na dohodak Savezne Republike Njemačke i Republike Hrvatske. Porezni sustavi obje države su jedni od najkompleksnijih poreznih sustava. Njemački sustav nalazi se između dvije razine vlasti - središnja vlast i savezne države. S druge strane može se navesti kako je porezni sustav u hrvatskom sustavu utemeljen između izravnih i neizravnih poreza. Najvažniji porezi obje zemlje su porez na dohodak i porez na potrošnju. Porezni sustav Savezne Republike Njemačke predstavlja jedan od najkonkuretnijih poreza na međunarodnoj razini kada je u pitanju stopa PDV-a. On se nalazi na vrhu liste sa stopom od 19% te tako pripada jednim od poreznih sustava koji imaju najnižu stopu. S druge strane porez Republike Hrvatske prošao je kroz veliki niz promjena. Porezni sustav tijekom godina usmjeravao se s ostali poreznim sustavima tržišno razvijenih zemalja Europske unije.
Abstract (english)
The aim of the final paper is to present a comparison of the income tax system of the Federal Republic of Germany and the Republic of Croatia. The tax systems of both countries are one of the most complex tax systems. The German system is located between two levels of government - the central government and the federal states. On the other hand, it can be stated that the tax system in the Croatian system is based on direct and indirect taxes. The most important taxes in both countries are income tax and consumption tax. The tax system of the Federal Republic of Germany represents one of the most competitive taxes on the international level when it comes to the VAT rate. It is at the top of the list with a rate of 19% and thus belongs to one of the tax systems with the lowest rate. On the other hand, the tax of the Republic of Croatia has gone through a large series of changes. Over the years, the tax system has aligned itself with other tax systems of the market-developed countries of the European Union.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:794914
Study programmeTitle: Business Economics; specializations in: Trade Business Operations, Tourism Business Operations, Accounting and Finances, Business Secretary
Course: Trade Business Operations
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) icon
Created on2022-09-26 09:02:55