prikaz prve stranice dokumenta USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ
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master's thesis
USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:028957
Vukoja, Domagoj
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Vukoja, D. (2022). USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:028957

Vukoja, Domagoj. "USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:028957

Vukoja, Domagoj. "USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:028957

Vukoja, D. (2022). 'USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:028957

Vukoja D. USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:028957

D. Vukoja, "USPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:028957

Metadata
TitleUSPOREDBA POREZA NA DOBIT U REPUBLICI HRVATSKOJ I SAVEZNOJ REPUBLICI NJEMAČKOJ
Title (english)COMPARISON OF PROFIT TAX IN THE REPUBLIC OF CROATIA AND THE FEDERAL REPUBLIC OF GERMANY
AuthorDomagoj Vukoja
MentorIvana Dražić Lutilsky (mentor)
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberMartina Dragija Kostić (član povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2022-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezi kao najznačajniji i najizdašniji prihod svake zemlje služe za financiranje javnih rashoda kojima bi se poboljšala kvaliteta života. Porezi kao takvi su podložni čestim promjenama i proučavanjima kako bi se njihovom što boljom regulacijom održalo gospodarstvo neke zemlje. Naglasak ovoga diplomskoga rada biti će porez na dobit kao jedan od najznačajnijih poreza unutar poreznog sustava neke zemlje kojega plaćaju pravne ili fizičke osobe koje trajno obavljaju neku djelatnost radi ostvarivanja dobiti. Porez na dobit pripada u skupinu državnih poreza i jedan od ciljeva na kojem će se temeljiti ovaj diplomski rad će biti u analizi poreza na dobit i njegovih najbitnijih komponenti kao što su: porezni obveznik, porezna osnovica, porezna stopa te prijava poreza na dobit. Glavni cilj diplomskog rada leži u usporedbi poreza na dobit Republike Hrvatske sa drugom članicom EU, a to je Savezna Republika Njemačka. Svrha ovoga diplomskog rada je odrediti kako je Hrvatska rangirana na poreznoj karti Europe u odnosu na Njemačku koja je porezno kompleksnija zemlja. Za ovaj rad bit će korišteni primarni i sekundarni podaci.
Abstract (english)
Taxes, as the most significant and generous income of every country, serve to finance public expenditures that would improve the quality of life. Taxes as such are subject to frequent changes and studies in order to maintain the economy of a country through their better regulation. The emphasis of this thesis will be profit tax as one of the most important taxes within the tax system of a country, which is paid by legal or natural persons who permanently perform some activity for the purpose of making a profit. Income tax belongs to the group of state taxes and one of the goals on which this thesis will be based will be the analysis of income tax and its most important components such as: taxpayer, tax base, tax rate and income tax return. The main goal of the thesis lies in the comparison of the income tax of the Republic of Croatia with another EU member, namely the Federal Republic of Germany. The purpose of this thesis is to determine how Croatia is ranked on the tax map of Europe in relation to Germany, which is a more complex tax country. Primary and secondary data will be used for this paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:028957
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 on2022-09-29 20:29:34