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master's thesis
Oporezivanje igara na sreću u Republici Hrvatskoj
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. urn:nbn:hr:132:628188
Krivić, Jurica
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

Krivić, J. (2017). Oporezivanje igara na sreću u Republici Hrvatskoj (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:628188

Krivić, Jurica. "Oporezivanje igara na sreću u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:628188

Krivić, Jurica. "Oporezivanje igara na sreću u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:628188

Krivić, J. (2017). 'Oporezivanje igara na sreću u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:628188

Krivić J. Oporezivanje igara na sreću u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:132:628188

J. Krivić, "Oporezivanje igara na sreću u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:628188

Metadata
TitleOporezivanje igara na sreću u Republici Hrvatskoj
Title (english)Taxation of Games of Chance in the Republic of Croatia
AuthorJurica Krivić
MentorRenata Perić (mentor)
Committee memberMato Palić (predsjednik povjerenstva)
Committee memberBoris Bakota (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2017-10-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Kroz rad se analizira oporezivanje igara na sreću u Republici Hrvatskoj. U prvom dijelu određuje se pojam igara na sreću te se prikazuje povijesni razvoj igara na sreću, kako u svijetu, tako i u Hrvatskoj. Također, u prvom dijelu se prikazuje utjecaj igara na sreću na pojedinca i društvo i njihova pojavnost među mladima u RH. Drugi dio posvećen je poreznom sustavu, određivanju pojma poreza, klasifikaciji poreza, osnovnim karakteristikama poreznog sustava u RH i suvremenom poimanju obveze plaćanja poreza. Treći dio obrađuje oporezivanje igara na sreću u RH kroz analizu poreza na dobitke od igara na sreću, sustav, vrste i uvjete priređivanja igara na sreću, naknade od priređivanja igara na sreću, raspodjelu prihoda od igara na sreću i pojam odgovornog priređivanja igara na sreću.
Abstract (english)
In the thesis the topic of taxation of games of chance is analyzed. In the first part the term „games of chance“ is defined as well as its historical development in Croatia, as well as the whole world. Additionally, the first part deals with the influence that games of chance have over an individual and a society as well as its practice among young people in Croatia. The second part is dedicated to the taxation system, the definition of taxes, the classification of taxes, the basic characteristics of the tax system in Croatia and the modern understanding of the obligation to pay taxes. The third pard deals with the taxation of games of chance in Croatia through an analysis of the taxes on profits from games of chance, the system, types and prerequisites of organizing games of chance, the distribution of profits from games of chance and the term responsible organization of games of chance.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:628188
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 on2018-02-02 09:30:09