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master's thesis
UTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA
Požega: Polytehnic in Pozega, 2015. urn:nbn:hr:112:306161
Filipović, Katica
Polytehnic in Pozega
Social department

Institutional repository: Repository of Polytechnic in Pozega

Cite this document

Filipović, K. (2015). UTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA (Master's thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:306161

Filipović, Katica. "UTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA." Master's thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:306161

Filipović, Katica. "UTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA." Master's thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:306161

Filipović, K. (2015). 'UTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA', Master's thesis, Polytehnic in Pozega, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:112:306161

Filipović K. UTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA [Master's thesis]. Požega: Polytehnic in Pozega; 2015 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:112:306161

K. Filipović, "UTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA", Master's thesis, Polytehnic in Pozega, Požega, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:112:306161

Metadata
TitleUTJECAJ OPOREZIVANJA DOBITI NA POSLOVANJE MALIH I SREDNJIH PODUZETNIKA
Title (english)THE IMPACT OF TAXATION OF INCOME ON SMALL AND MEDIUM-SIZED ENTERPRISES
AuthorKatica Filipović
MentorMario Hak (mentor)
Committee memberBerislav Andrlić
Committee memberMario Hak
Committee memberAntun Marinac
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2015-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
Tema ovog završnog rada je pružiti uvid u naplatu poreza na dobit kao i njegov utjecaj na poslovanje malih i srednjih poduzetnika. Porez na dobit kao fiskalni namet uvršten je u porezni sustav Republike Hrvatske kao što je to slučaj i u većini europskih zemalja. Cilj završnog rada je pružiti uvid u naplatu poreza na dobit i njegovih poreznih obveznika. Porezni obveznici su podijeljeni po ostvarenim prihodima te broju zaposlenih i pri tome klasificirani u male, srednje ili velike porezne obveznike. U ovom završnom radu obrađuje se i sam porezni sustav Republike Hrvatske kako bi se dobio uvid kako i na koji način se obrađuju porezi u Republici Hrvatskoj te kakav utjecaj ima na poslovanje poduzeća, kako nastaje sama porezna obveza i koliko ona iznosi. Rad prikazuje razvoj malog i srednjeg poduzetništva unazad nekoliko godina te kako se gospodarska kriza odrazila na njihovo poslovanje. Kraj rada daje zaključna razmatranja za cjelokupnu temu rad.
Abstract (english)
The theme of this final work is to provide insight into the collection of income tax as well as its impact on the operations of small and medium-sized enterprises. Income tax as a fiscal levy is included in the tax system of the Republic of Croatia, as is the case in most Europian countries. The aim of this final work is to provide insight into the payment of income tax and its taxpayers. Taxpayers are divided by revenues and number of employees and thereby classified into small, medium or large taxpayers. This final work provides an insight into the Croatian tax system in order to demonstrate the way taxes are processed in the Republic of Croatia, as well as the effect they have on the company`s business, how the tax obligation begins and how much it amounts to in the end. The work presents the development of small and medium enterprises over last few years and the effect the economic crisis has had on the business of such enterprises. The end of this final work presents final analysis of the subject.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:306161
Study programmeTitle: Specialist professional graduate study of Trade Business
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-01-27 12:37:51