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master's thesis
Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi
Zagreb: University of Zagreb, Faculty of Law, 2023. urn:nbn:hr:199:265495
Pamuković, Luka
University of Zagreb
Faculty of Law
Financial Law and Financial Science

Institutional repository: Repository Faculty of Law University of Zagreb

Cite this document

Pamuković, L. (2023). Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi (Master's thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:265495

Pamuković, Luka. "Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi." Master's thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:265495

Pamuković, Luka. "Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi." Master's thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:265495

Pamuković, L. (2023). 'Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi', Master's thesis, University of Zagreb, Faculty of Law, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:199:265495

Pamuković L. Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi [Master's thesis]. Zagreb: University of Zagreb, Faculty of Law; 2023 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:199:265495

L. Pamuković, "Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi", Master's thesis, University of Zagreb, Faculty of Law, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:199:265495

Metadata
TitleAspekti i izazovi digitalnog oporezivanja: digitalni nomadi
Title (english)Aspects and challenges of digital taxation: digital nomads
AuthorLuka Pamuković
MentorTereza Rogić Lugarić (mentor)
Committee memberTereza Rogić Lugarić (predsjednik povjerenstva)
Committee memberSonja Cindori (član povjerenstva)
Committee memberIrena Klemenčić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2023-09-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Rad obrađuje oporezivanje digitalnog gospodarstva i njegovih dionika. Poseban naglasak će biti na digitalne nomade. Digitalna tehnologija se sve više razvija, te s time donosi nove mogućnosti poduzetnicima i kompanijama. S obzirom na takav razvoj, države se susreću sa sve više problema oko oporezivanja novih načina poslovanja. Europska unija i OECD nastoje riješiti takve izazove, donoseći dokument koji će urediti kroz dva stupa pitanje oporezivanja digitalnog gospodarstva. Broj digitalnih nomada, postaje sve veći u cijelom svijetu, a samim time države pokušavaju urediti njihov status. Cilj svih država je privući što veći broj digitalnih nomada, davajući im određene olakšice kroz izuzimanje od oporezivanja. Hrvatska je određene promjene napravila izmjenama svog poreznog i statusnog zakonodavstva.
Abstract (english)
The thesis covers the taxation of digital economy and its stakeholders. Special emphasis will be placed on digital nomads. Digital technology is developing more and more, and with it, it brings new opportunities to entrepreneurs and companies. In view of such development, countries are facing more and more problems regarding the taxation of new ways of doing business. The European Union and the OECD are trying to solve such challenges by adopting a document that will regulate the issue of taxation of the digital economy through two pillars. The number of digital nomads is increasing all over the world, and therefore countries are trying to regulate their status. The goal of all countries is to attract as many digital nomads as possible, giving them certain benefits through exemption from taxation. Croatia made certain changes by amending its tax and status legislation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:265495
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-09-19 08:55:55