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professional thesis
Udio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege
2017. urn:nbn:hr:145:385428
Papak, Miroslav
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

Papak, M. (2017). Udio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege (Professional thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:385428

Papak, Miroslav. "Udio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege." Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:385428

Papak, Miroslav. "Udio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege." Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:385428

Papak, M. (2017). 'Udio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege', Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 29 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:385428

Papak M. Udio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege [Professional thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 December 29] Available at: https://urn.nsk.hr/urn:nbn:hr:145:385428

M. Papak, "Udio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege", Professional 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:145:385428

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Metadata
TitleUdio poreza u financiranju jedinica lokalne samouprave na primjeru grada Požege
Title (english)TAX DUE TO FINANCING THE LOCAL SELF GOVERNMENT UNIT ON EXAMPLE OF POZEGA CITY
AuthorMiroslav Papak
MentorBranimir Marković (mentor)
Committee memberBranko Novak (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberBranko Matić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2017-12-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Jedan od važnijih, ako ne i najvažniji, segment u praćenju i financiranju javnih potreba stanovništva na lokalnoj razini u Republici Hrvatskoj su jedinice lokalne samouprave. Osnovni izvori prihoda jedinica lokalne samouprave su zakonom propisani vlastiti izvori (gradski porezi, komunalne naknade i komunalni doprinosi), propisani udjeli u zajedničkim prihodima (uglavnom porezima koje gradovi i općine dijele s državom i županijom), te dotacije iz državnog ili županijskog proračuna. Analizom proračuna odnosno prihoda i rashoda Grada Požege utvrđeno je da od svih izvora prihoda jedinica lokalne samouprave najznačajniji udio zauzimaju prihodi od poreza, a to se posebno odnosi na prihod od poreza na dohodak. Grad Požega u promatranom razdoblju s visokim prosječnim udjelom prihoda od poreza u prihodima od poslovanja od kojih najveći dio zauzima porez na dohodak ima stabilnu fiskalnu poziciju i u svim je prethodnim godinama kroz promatrano razdoblje ostvarivao viškove u tekućem poslovanju no s obzirom na postojeću razinu razvijenosti područja Grada Požege, demografska kretanja, razinu nezaposlenosti i analizom proračuna vidljivo je da postoji značajna potreba za javnim sredstvima i intervencijama, te dodatnim izvorima financiranja kao što su dodatno zaduženje, povlačenje sredstava iz raspoloživih fondova ili neki drugi oblici financiranja kako bi se popravilo postojeće stanje, te povećala razine kvalitete života na području Grada.
Abstract (english)
Among the most important if not the most important segment in monitoring and financing the public needs of the local population in the Republic of Croatia are the units of local self government. The basic sources of revenues of the local self-government units are regulated by their own sources (city taxes, communal fees and communal contributions), a prescribed share in common income (mainly taxes that cities and municipalities share with the state and county), and grants from the state or county budget. By analysing the budget or Požega's revenues and expenditures, it has been established that the most significant share of all sources of revenues of the local self-government units are revenues from taxes, especially those related to income tax revenues. The town of Požega has a stable fiscal position in the observed period, with a high average share of income from operating income tax, most of which is occupied by income tax and in all previous years through the observed period realized surpluses in current business but considering the existing level of development of the Požega area, demographic trends, unemployment and budget analysis show that there are significant needs for public funds and interventions, and additional sources of funding such as additional debt, withdrawal from available funds or some other forms of financing to improve the existing situation, in order to increase the quality of life in the City.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:385428
Study programmeTitle: Postgraduate specialist study Finance and Banking
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: sveučilišni/a specijalist/specijalistica financija i bankarstva (sveučilišni/a specijalist/specijalistica financija i bankarstva)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-03-05 12:58:17