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undergraduate thesis
LOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU
Požega: Polytehnic in Pozega, 2021. urn:nbn:hr:112:689566
Marinković, Ana
Polytehnic in Pozega
Social department

Institutional repository: Repository of Polytechnic in Pozega

Cite this document

Marinković, A. (2021). LOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:689566

Marinković, Ana. "LOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU." Undergraduate thesis, Polytehnic in Pozega, 2021. https://urn.nsk.hr/urn:nbn:hr:112:689566

Marinković, Ana. "LOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU." Undergraduate thesis, Polytehnic in Pozega, 2021. https://urn.nsk.hr/urn:nbn:hr:112:689566

Marinković, A. (2021). 'LOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU', Undergraduate thesis, Polytehnic in Pozega, accessed 21 June 2024, https://urn.nsk.hr/urn:nbn:hr:112:689566

Marinković A. LOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2021 [cited 2024 June 21] Available at: https://urn.nsk.hr/urn:nbn:hr:112:689566

A. Marinković, "LOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU", Undergraduate thesis, Polytehnic in Pozega, Požega, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:112:689566

Metadata
TitleLOKALNI POREZI U HRVATSKOM ZAKONODAVSTVU
Title (english)LOCAL TAXES IN CROATIAN LEGISLATION
AuthorAna Marinković
MentorSvjetlana Letinić (mentor)
Committee memberAntun Marinac (predsjednik povjerenstva)
Committee memberMarijeta Vitez Pandžić (član povjerenstva)
Committee memberMirjana Jeleč Raguž (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2021-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Hrvatski porezni sustav sastoji se od državnih poreza, županijskih poreza, općinskih ili gradskih poreza, zajedničkih poreza te poreza na dobitke od igara na sreću i naknada za priređivanje igara na sreću. Jedan od najvažnijih načina prikupljanja sredstava jedinica lokalne i područne (regionalne) samouprave su lokalni porezi i zajednički porez (porez na dohodak). U ovom radu detaljno su analizirani porezni oblici, odnosno prihodi istih, s obzirom na pripadnost lokalnom (gradskom/općinskom) i regionalnom (županijskom) proračunu. Analizirani su zajednički porez (porez na dohodak) i lokalni porezi u Republici Hrvatskoj od 2010. do 2020. godine. Na temelju analiza najveći udio u prihodima jedinica lokalne i područne (regionalne) samouprave čine prihodi od zajedničkog poreza – poreza na dohodak. U razdoblju od 2018. do 2020. godine ukupna sredstva za financiranje jedinica lokalne i područne (regionalne) samouprave prikupljenih zajedničkim porezom rastu, dok sredstva od lokalnih poreza imaju otprilike iste iznose u promatranom razdoblju.
Abstract (english)
Croatian tax system consists of state taxes, county taxes, municipal or city taxes, common taxes, taxes for gains from lottery games and fees for arranging lottery games. One of the most important ways of collecting resources for units of local and regional self-government are local taxes and common tax (income tax). In this paper, tax forms and their revenues are analyzed in detail, with regard to belonging to the local (city/municipal) and regional (county) budget. The common tax (income tax) and local taxes in the Republic of Croatia from 2010 to 2020 are analyzed. Based on the analyzes, it was determined that the common tax brings more funds to local and regional selfgovernment than local taxes. In the period from 2018 to 2020, the total funds for financing local and regional self-government units from common tax are growing, meanwhile the funds from local taxes have the same amount in the observed period.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:689566
Study programmeTitle: Administrative Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-07-05 11:35:23