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master's thesis
Računovodstvo obveznika poreza na dobit
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. urn:nbn:hr:132:884221
Mataija, Mia
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Mataija, M. (2020). Računovodstvo obveznika poreza na dobit (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:884221

Mataija, Mia. "Računovodstvo obveznika poreza na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:884221

Mataija, Mia. "Računovodstvo obveznika poreza na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:884221

Mataija, M. (2020). 'Računovodstvo obveznika poreza na dobit', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 14 May 2024, https://urn.nsk.hr/urn:nbn:hr:132:884221

Mataija M. Računovodstvo obveznika poreza na dobit [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 May 14] Available at: https://urn.nsk.hr/urn:nbn:hr:132:884221

M. Mataija, "Računovodstvo obveznika poreza na dobit", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:884221

Metadata
TitleRačunovodstvo obveznika poreza na dobit
Title (english)Accounting for corporate income tax payers
AuthorMia Mataija
MentorEmina Jerković (mentor)
Committee memberBiljana Činčurak Erceg (predsjednik povjerenstva)
Committee memberVišnja Lachner (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2020-07-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porezi su vrsta državnih prihoda koja se smatraju najvažnijim i najizdašnijim javnim prihodima. Iako s jedne strane smanjuju ekonomsku snagu pojedinca, fizičkih i pravnih osoba, s druge strane povećavaju obujam državnog proračuna koji se opet smanjuje ulaganjem i financiranjem javnih potreba kao što su obrazovanje, zdravstvo, školstvo, socijalna skrb, vojska, policija. Potonje nabrojano neophodno je za poboljšanje kvalitete života društva u cjelini i povećanje životnog standarda i sigurnosti građana. Porezi koje država prikuplja nisu namjenski te za uzvrat ne daju nikakvu protučinidbu što kod građana može izazvati averziju prema plaćanju, no njihova svrha itekako postoji. Porezom na dobit oporezuje se dobit poduzeća (i fizičkih osoba kada se za to ostvare uvjeti) te se njegova svrha također ogleda u financiranju javnih dobara.
Abstract (english)
Taxes are the type of government revenue that is considered the most important and generous public revenue. Although on the one hand they reduce the economic power of individuals, natural and legal persons, on the other hand they increase the state budget which is again reduced by investing and financing public needs such as education, health, schooling, social welfare, army, police. The latter is necessary to improve the quality of life of the whole society and increase the living standards and security of citizens. The taxes that the state collects are not earmarked and in return do not give any counteraction, which can cause aversion to payment among citizens, but their purpose certainly exists. Profit tax is levied on the profits of companies (and natural persons when the conditions for this are met) and its purpose is also reflected in the financing of public goods.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:884221
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-04-06 15:43:16