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graduate thesis
POREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE
Split: University of Split, 2024. urn:nbn:hr:228:909710
Čaljkušić, Klara
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Čaljkušić, K. (2024). POREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE (Graduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:909710

Čaljkušić, Klara. "POREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE." Graduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:909710

Čaljkušić, Klara. "POREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE." Graduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:909710

Čaljkušić, K. (2024). 'POREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE', Graduate thesis, University of Split, accessed 30 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:909710

Čaljkušić K. POREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE [Graduate thesis]. Split: University of Split; 2024 [cited 2024 November 30] Available at: https://urn.nsk.hr/urn:nbn:hr:228:909710

K. Čaljkušić, "POREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE", Graduate thesis, University of Split, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:228:909710

Metadata
TitlePOREZNE REGULATIVE I USPOREDBA POREZNIH SUSTAVA HRVATSKE I NIZOZEMSKE
Title (english)TAX REGULATIONS AND COMPARISON OF THE TAX SYSTEMS OF CROATIA AND THE NETHERLANDS
AuthorKlara Čaljkušić
MentorTino Kusanović (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberJelena Vidović (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2024-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj završni rad analizira i uspoređuje porezne sustave Republike Hrvatske i Kraljevine Nizozemske, s posebnim fokusom na porez na dodanu vrijednost (PDV) i porez na dohodak. Cilj istraživanja je utvrditi sličnosti i razlike između ova dva sustava te identificirati moguće prilike za unapređenje hrvatskog poreznog sustava. Istraživanje se oslanja na analizu dostupnih podataka iz raznih internetskih izvora i stručnih članaka kao i na vlastite interpretacije. Rezultati ukazuju da nizozemski porezni sustav karakterizira jednostavnost, transparentnost i učinkovitost, što može poslužiti kao uzor za poboljšanje hrvatskog sustava. Rad se sastoji od pet poglavlja, koja se bave teorijskim osnovama poreznih propisa, detaljnim opisom PDV-a i poreza na dohodak, pregledom poreznih sustava Hrvatske i Nizozemske, te njihovom međusobnom usporedbom.
Abstract (english)
This thesis analyzes and compares the tax systems of the Republic of Croatia and the Kingdom of the Netherlands, with a special focus on value-added tax (VAT) and income tax. The aim of the research is to identify similarities and differences between these two systems and to identify potential opportunities for the improvement of the Croatian tax system. The research relies on the analysis of available data from various online sources, professional articles, and books, as well as on personal interpretations. The results indicate that the Dutch tax system is characterized by simplicity, transparency, and efficiency, which can serve as a model for improving the Croatian system. The paper consists five chapters, which address the theoretical foundations of tax regulations, a detailed description of VAT and income tax, an overview of the tax systems of Croatia and the Netherlands, and their mutual comparison.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:909710
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra računovodstva i financija (magistar/magistra računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-11-15 08:28:31