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master's thesis
Porezni sustav Savezne Republike Njemačke
2016. urn:nbn:hr:145:912922
Jurčević, Grgur
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Jurčević, G. (2016). Porezni sustav Savezne Republike Njemačke (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:145:912922

Jurčević, Grgur. "Porezni sustav Savezne Republike Njemačke." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:912922

Jurčević, Grgur. "Porezni sustav Savezne Republike Njemačke." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:912922

Jurčević, G. (2016). 'Porezni sustav Savezne Republike Njemačke', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:912922

Jurčević G. Porezni sustav Savezne Republike Njemačke [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2016 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:145:912922

G. Jurčević, "Porezni sustav Savezne Republike Njemačke", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:145:912922

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Metadata
TitlePorezni sustav Savezne Republike Njemačke
AuthorGrgur Jurčević
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberBoris Crnković (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 country2016-07-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su najvažniji izvori prihoda državne vlasti. Pomoću njih se financiraju država, županije, općine i gradovi. Uz to, porezi imaju i jedan motivacijski karakter. Naime, osim oporezivanja zbog ubiranja prihoda, porezi služe i za motivaciju građana na određeno, društveno korisno ponašanje. Među državama kojima to polazi jako dobro za rukom se nalazi i Savezna Republika Njemačka. Od porezne administracije, kako na državnoj razini, tako i na lokalnoj razini, pa sve do ideje i načina implementacije poreznog sustava, Savezna Republika Njemačka ulaže značajne napore kako bi financirala državne rashode, a pri tome ne preopteretila svoje porezne obveznike. Prema odabranim pokazateljima, Savezna Republika Njemačka ima, u usporedbi s drugim članicama Europske unije, vrlo konkurentan porezni sustav.
Abstract (english)
Taxes are the most important sources of income of a state. Taxes are used to finance the state, the counties, the municipalities and the cities. In addition to the fiscal character, taxes have a motivating character as well. Apart from taxation for revenue collection, taxes serve to motivate citizens to a specific, socially beneficial behavior. Germany is among those countries who do very well in that matter. Starting with the tax administration, both at the national level and at the local level, the ideas and the ways of implementation of the tax system, Germany is making significant efforts to finance government expenditures, while attempting not to overload their taxpayers. By selected characteristics, Germany has in comparison with other EU member states, a competitive tax system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:912922
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 on2016-07-18 11:54:16