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master's thesis
Razvoj i promjene hrvatskog poreznog sustava od osamostaljenja
2017. urn:nbn:hr:145:966375
Delić, Arijana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Delić, A. (2017). Razvoj i promjene hrvatskog poreznog sustava od osamostaljenja (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:145:966375

Delić, Arijana. "Razvoj i promjene hrvatskog poreznog sustava od osamostaljenja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:966375

Delić, Arijana. "Razvoj i promjene hrvatskog poreznog sustava od osamostaljenja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:966375

Delić, A. (2017). 'Razvoj i promjene hrvatskog poreznog sustava od osamostaljenja', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:966375

Delić A. Razvoj i promjene hrvatskog poreznog sustava od osamostaljenja [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:145:966375

A. Delić, "Razvoj i promjene hrvatskog poreznog sustava od osamostaljenja", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:966375

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Metadata
TitleRazvoj i promjene hrvatskog poreznog sustava od osamostaljenja
Title (english)THE DEVELOPMENT AND CHANGES OF THE CROATIAN REPUBLIC'S TAX SYSTEM OF INDEPENDENCE
AuthorArijana Delić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberIvan Kristek (član povjerenstva)
Committee memberIvan Ferenčak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-07-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Danas se suvremenu državu može nazvati poreznom državom zbog toga što porezi čine veliki dio prihoda države. Javlja se niz pitanja i problema vezanih uz različite aspekte oporezivanja uslijed povećanja broja poreznih oblika, povećanja poreznog opterećenja, proširenja opsega poreznih obveznika, visokog udjela poreza u bruto domaćem proizvodu, uloge poreza u prikupljanju javnih prihoda i financiranju javnih rashoda, itd. Republika Hrvatska svoj je porezni sustav formirala 1990. godine nakon osamostaljenja. Budući da je bila aktivna u ratu i trošila velika financijska sredstva za financiranje obrane, tada je bila specifična tranzicijska zemlja i slijedom toga i njezin potpuno novi porezni sustav bio je specifičan. U ovom diplomskom radu definirani su porezi i razvoj poreza općenito, načela oporezivanja te se obrađuje ostala teorijska podloga, a drugi se dio rada odnosi na razvoj i promjene poreznog sustava RH od 1990. godine do danas te njihov značaj u javnim financijama države. Prvotni sustav oporezivanja osmislili su strani stručnjaci, na čelu s profesorom Roseom, koji nije bio idealan te ga se može nazvati eksperimentom, a iz tog se razloga on u nekoliko etapa mijenjao. U ovom se radu analiziraju pojedine etape, te se međusobno uspoređuju kako bi se uvidio smjer razvoja, kao i udio poreza u ukupnim javnim prihodima i BDP-u Republike Hrvatske.
Abstract (english)
Today, the modern state can be called a tax country because taxes make up a large part of the country's income. A number of issues and problems related to different aspects of taxation have arisen as a result of the increase in the number of tax forms, the increase in tax burden, the extension of the taxpayer's scope, the high share of gross domestic product tax, the role of public revenue collection and financing of public expenditures, etc. The Republic of Croatia formed its own tax system in 1990 after its independence. Since it was active in the war and spent great financial resources for defense funding, it was a specific transitional country and, consequently, its brand new tax system was specific. In this graduate work, taxation and tax development in general, taxation principles and other theoretical backgrounds are defined and the second part of the paper deals with the development and changes of the Croatian tax system since 1990 and their significance in public finances of the state. The first taxation system was devised by foreign experts, led by Professor Rose, who was not ideal and could be called an experiment, and for that reason he changed in several stages. This paper analyzes individual phases, and compares each other in order to understand the direction of development, as well as the share of taxes in total public revenues and GDP in Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:966375
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-07-14 10:18:34