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undergraduate thesis
Dodatni porez na dobit u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Law, 2023. urn:nbn:hr:199:104355
Tomasović, Ante
University of Zagreb
Faculty of Law
Financial Law and Financial Science

Institutional repository: Repository Faculty of Law University of Zagreb

Cite this document

Tomasović, A. (2023). Dodatni porez na dobit u Republici Hrvatskoj (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:104355

Tomasović, Ante. "Dodatni porez na dobit u Republici Hrvatskoj." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:104355

Tomasović, Ante. "Dodatni porez na dobit u Republici Hrvatskoj." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:104355

Tomasović, A. (2023). 'Dodatni porez na dobit u Republici Hrvatskoj', Undergraduate thesis, University of Zagreb, Faculty of Law, accessed 01 December 2024, https://urn.nsk.hr/urn:nbn:hr:199:104355

Tomasović A. Dodatni porez na dobit u Republici Hrvatskoj [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Law; 2023 [cited 2024 December 01] Available at: https://urn.nsk.hr/urn:nbn:hr:199:104355

A. Tomasović, "Dodatni porez na dobit u Republici Hrvatskoj", Undergraduate thesis, University of Zagreb, Faculty of Law, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:199:104355

Metadata
TitleDodatni porez na dobit u Republici Hrvatskoj
Title (english)Additional profit tax in the Republic of Croatia
AuthorAnte Tomasović
MentorJasna Bogovac (mentor)
Committee memberJasna Bogovac (predsjednik povjerenstva)
Committee memberTereza Rogić Lugarić (član povjerenstva)
Committee memberIrena Klemenčić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2023-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Sažetak U ovom radu se analizira dodatni porez na dobit, uveden u porezni sustav Republike Hrvatske u prosincu 2022. godine. U radu će se obrazložiti okolnosti koje su dovele do uvođenja dodatnog poreza na dobit u gospodarstvu Republike Hrvatske te Europske unije. Također će se obrazložiti stanje u gospodarstvu Republike Hrvatske i Europske unije prije uvođenja dodatnog poreza na dobit. U trećem poglavlju će se detaljnije prikazati sam propis i njegove implikacije na proračun te će se u Zaključku prikazati značajnija razmatranja o ovom novom poreznom obliku u Republici Hrvatskoj. Cilj rada je dati opći uvid u hrvatsko normativno rješenje dodatnog poreza na dobit, usklađenost s europskim smjernicama te analizirati njegov utjecaj na porezne prihode Republike Hrvatske.
Abstract (english)
This paper analyzes the additional profit tax introduced into the tax system of the Republic of Croatia in December 2022. The paper will explain the circumstances that led to the introduction of the additional profit tax in the economy of the Republic of Croatia and the European Union. It will also elucidate the economic situation in the Republic of Croatia and the European Union before the introduction of the additional profit tax. The third chapter will provide a more detailed presentation of the regulation itself and its implications on the budget, and the Conclusion will present significant considerations regarding this new tax form in the Republic of Croatia. The aim of this paper is to provide a general overview of the Croatian regulatory solution for the additional profit tax, its alignment with European guidelines, and to analyze its impact on the tax revenues of the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:104355
Study programmeTitle: Tax Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-10-02 14:10:37