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graduate thesis
UTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE
Split: University of Split, 2024. urn:nbn:hr:228:762209
Knežević, Martina
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

Knežević, M. (2024). UTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE (Graduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:762209

Knežević, Martina. "UTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE." Graduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:762209

Knežević, Martina. "UTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE." Graduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:762209

Knežević, M. (2024). 'UTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE', Graduate thesis, University of Split, accessed 29 December 2024, https://urn.nsk.hr/urn:nbn:hr:228:762209

Knežević M. UTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE [Graduate thesis]. Split: University of Split; 2024 [cited 2024 December 29] Available at: https://urn.nsk.hr/urn:nbn:hr:228:762209

M. Knežević, "UTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE", Graduate thesis, University of Split, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:228:762209

Metadata
TitleUTJECAJ PROMJENA U ZAKONU O POREZU NA DOHODAK NA LOKALNE PRIHODE
Title (english)THE IMPACT OF CHANGES IN THE PERSONAL INCOME TAX ACT ON LOCAL REVENUES
AuthorMartina Knežević
MentorLuka Mladineo (mentor)
Committee memberTino Kusanović (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2024-12-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj rad istražuje utjecaj promjena u Zakonu o porezu na dohodak na lokalne jedinice u Republici Hrvatskoj i na njihove prihode. Porezni sustav Republike Hrvatske temelji se na načelima pravednosti, neutralnosti i učinkovitosti, a podijeljen je na izravne i neizravne poreze, od kojih porez na dohodak čini važan izvor financiranja lokalnih jedinica. Lokalni porezi i naknade omogućuju jedinicama lokalne samouprave da osiguraju sredstva za pružanje javnih usluga poput obrazovanja, komunalnih djelatnosti i socijalne skrbi. Fokus je stavljen na izmjene u poreznim stopama, ukidanje prireza i povećanje osobnih odbitaka te njihov kratkoročni i dugoročni učinak na fiskalnu stabilnost i autonomiju lokalnih jedinica. Cilj je analizom su službenih financijskih izvještaja napraviti usporedbu prihoda lokalnih jedinica prije i nakon zakonskih promjena, s posebnim naglaskom na jedinice Zadarske županije, a posebno grad Biograd na Moru.
Abstract (english)
This paper examines the impact of changes in the personal Income Tax Act on local units in the Republic of Croatia and their revenues. The tax system of the Republic of Croatia is based on the principles of fairness, neutrality, and efficiency, and it is divided into direct and indirect taxes, with income tax representing an important source of financing for local units. Local taxes and fees enable local self-government units to secure funding for providing public services such as education, utility services, and social welfare. The focus is on changes in tax rates, the abolition of surtax, and the increase in personal deductions, as well as their short-term and longterm effects on the fiscal stability and autonomy of local units. The goal is to analyze official financial reports and compare the revenues of local units before and after the legal changes, with a particular emphasis on units in Zadar County, especially the city of Biograd na Moru.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:762209
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-12-12 13:48:45