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undergraduate thesis
Porez na dobit u Republici Hrvatskoj
2019. urn:nbn:hr:145:016460
Kranjčević, Luka
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Kranjčević, L. (2019). Porez na dobit u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:016460

Kranjčević, Luka. "Porez na dobit u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:016460

Kranjčević, Luka. "Porez na dobit u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:016460

Kranjčević, L. (2019). 'Porez na dobit u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 06 May 2024, https://urn.nsk.hr/urn:nbn:hr:145:016460

Kranjčević L. Porez na dobit u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 May 06] Available at: https://urn.nsk.hr/urn:nbn:hr:145:016460

L. Kranjčević, "Porez na dobit u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:016460

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Metadata
TitlePorez na dobit u Republici Hrvatskoj
Title (english)Tax profit in Republic of Croatia
AuthorLuka Kranjčević
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberDražen Ćućić (član povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Predmet ovog rada je porez na dobit u Republici Hrvatskoj. Cilj je proučiti razvoj ovog poreza te njegove temeljne karakteristike, kao što su obveznici plaćanja, porezna osnovica, utvrđivanje i porezna prijava, olakšice i oslobođenja, itd. Zaključeno je kako je porez na dobit prošao svoj razvojni put te da je do sada bilo više izmjena teksta Zakona o porezu na dobit. To znači da se još uvijek traže najefikasniji načini prikupljanja prihoda od ovog poreza, koji će naći balans između onoga što želi država i obveznici. U 2017. godini porez na dobit bio je drugi najizdašniji porez u poreznom sustavu Republike Hrvatske, sa oko 11% udjela u ukupnim poreznim prihodima. Vlada Republike Hrvatske za 2020. godinu najavila je novi krug porezne reforme, unutar kojeg bi se određene izmjene odnosile i na porez na dobit. Konkretno, planira se smanjenje cenzusa za primjenu stope od 12%. Predviđenim izmjenama, stopa bi se primjenjivala na sve one poduzetnike čiji je godišnji prihod manji od 7,5 milijuna kuna.
Abstract (english)
The subject of this paper is profit tax in the Republic of Croatia. The aim is to study the development of this tax and its basic characteristics, such as payers, tax base, determination and tax return, reliefs and exemptions, etc. It was concluded that profit tax had passed its development path and that there had been several changes to the text of the Act so far. This means that the most effective ways to raise revenue from this tax are still being sought, finding a balance between what the state and the taxpayers want. In 2017, profit tax was the second highest tax in the tax system of the Republic of Croatia, with about 11% share in total tax revenues. The Government of the Republic of Croatia for 2020 announced a new round of tax reform, within which certain changes would also apply to profit tax. Specifically, a 12% reduction in the application rate is planned. The changes foreseen would apply to all those entrepreneurs whose annual income is less than HRK 7.5 million.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:016460
Study programmeTitle: Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-12 15:47:12