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master's thesis
POREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE
Diplomski rad
2020. urn:nbn:hr:145:041101
Martinović, Nikolina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Martinović, N. (2020). POREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:041101

Martinović, Nikolina. "POREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:041101

Martinović, Nikolina. "POREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:041101

Martinović, N. (2020). 'POREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:041101

Martinović N. POREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:041101

N. Martinović, "POREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:041101

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Metadata
TitlePOREZNI SUSTAV SAVEZNE REPUBLIKE NJEMAČKE : Diplomski rad
Title (english)THE TAX SYSTEM OF THE FEDERAL REPUBLIC OF GERMANY : Graduate paper
AuthorNikolina Martinović
MentorBranimir Marković (mentor)
Committee memberBranko Matić (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-06-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Cilj rada je objasniti porezni sustav Savezne Republike Njemačke, kako on funkcionira i kako je strukturiran. Porezni sustav Njemačke jedan je od kompleksnijih poreznih sustava. Podijeljen je između dvije razine vlasti, središnje vlasti i saveznih država. Broji preko 40 različitih vrsta poreza. Najvažniji su zajednički porezi - porez na dohodak i porez na potrošnju. Porezni prihodi čine preko 90% ukupnih poreza Savezne Republike Njemačke. Do toga podatka autor dolazi analizom kretanja poreznih prihoda u razdoblju od 2016. do 2020. godine. Budući da su porezni prohodi u 2016., 2017. i 2018.godini zauzimali najveći udio u ukupnim porezima, pretpostavka je da bi se takav trend nastavio i u 2019. i 2020. godini. Porezni sustav Savezne Republike Njemačke, u usporedbi sa poreznim sustavim drugih zemalja na međunarodnoj razini, jedan je od najkonkurentnijih što se tiče stope PDV-a. Nalazi se na vrhu liste sa svojom stopom od 19% što ga čini jednim od poreznih sustava s najnižom stopom. U zadnjih nekoliko godina država je funkcionirala bez dodatnih zaduživanja, ali s obzirom da je svijet pogođen pandemijom COVID-19 virusom, dovodi se u pitanje daljnja potreba za zaduživanjem.
Abstract (english)
The aim of the work is to explain the tax system of the Federal Republic of Germany, how it functions and how it is structured. The German tax system is one of the more complex tax systems. It is split between two levels of government, the central government and the federal states. It counts over 40 different types of taxes. The most important are the common taxes - income tax and consumption tax. Tax revenues account for over 90% of the total taxes of the Federal Republic of Germany. The author comes to this information by analyzing the movement of tax revenues in the period from 2016 to 2020. Since tax revenues in 2016, 2017 and 2018 accounted for the largest share of total taxes, the assumption is that such a trend would continue in 2019 and 2020. The tax system of the Federal Republic of Germany, in comparison with the tax system of other countries at the international level, is one of the most competitive as regards the VAT rate. It ranks at the top of the list with its 19% rate making it one of the lowest rate tax systems. In recent years, the state has functioned without additional borrowing, but given that the world is affected by the COVID-19 virus pandemic, the continued need for borrowing is being questioned.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:041101
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-05-26 11:37:26