| Title | Porezni trendovi kroz usporedbu hrvatskog poreznog sustava sa zemljama Europske unije. |
| Author | Anna-Maria Peček |
| Mentor(s) | Domagoj Karačić (thesis advisor)
|
| Abstract | Država prikuplja svoje prihode u obliku poreza. Porezi imaju značajnu ulogu u društveno-ekonomskom i političkom životu zemlje. Financijski učinak poreza, njihova uloga u financiranju funkcija države i njihovi učinci na pasivne porezne subjekte sve je izraženiji. Oni su jedan oblik prisilnog davanja, koji država nameće svojim građanima kako bi namirila svoje potrebe i za čije davanje poreza ne postoji protučinidba. Postoji više vrsti poreza od kojih se ističu posebno porez na dohodak, porez na dobit, porez na dodanu vrijednost te posebni porezi – trošarine, koji se nalaze u svim modernim poreznim trendovima zemalja Europske Unije.
Ukupnost svih poreznih oblika i načina njihovog reguliranja, tvori porezni sustav pojedine države. Nisu u svakoj državi isti. Porezi zemalja Europske Unije klasificiraju se različitim kriterijima, koji mogu biti objektivni i subjektivni, posredni i neposredni, proporcionalni, progresivni, regresivni i drugi, ovisno o zakonskim regulativama države. Porezni i fiskalni sustav Europske Unije, predstavlja proračun Europske Unije koji se sastoji od vlastitih izvora sredstava koja su uglavnom porezni prihodi država članica Europske Unije. No s obzirom na to da se proračun Europske Unije puni iz proračuna država članica, njezin je interes u prvom redu da države članice vode takve porezne politike koje će im osigurati dovoljne porezne prihode, te ih neće dovesti do deficita u njihovim proračunima. Stoga se mora provesti harmonizacija odnosno međusobno usklađenje poreznih politika u državama članicama s ciljem učinkovitog funkcioniranja zajedničkog unutarnjeg tržišta.
Republika Hrvatska kao 28. članica Europske Unije nastoji uskladiti svoje porezne politike sa drugim zemljama članicama Europske Unije, kako bi bila u trendu. No ratna razaranja i promjene koje su nastale u ekonomskom i političkom životu u ranim devedesetima, bitno su utjecale na njezin porezni sustav. To je za posljedicu imalo, da Republika Hrvatska za razliku od ostalih zemalja u tranziciji, relativno kasno izvrši reformu poreznog sustava. Republika Hrvatska je 1991. godine kreirala svoj porezni sustav, a ulaskom u Europsku Uniju 2013. godine, ga je nastojala harmonizirati sa ostalim članicama Europske Unije. |
| Keywords | Country States Tax tax policy harmonization European Union Republic of Croatia |
| Committee Members | Domagoj Karačić (committee chairperson)
Branimir Marković (committee member)
Domagoj Sajter (committee member)
|
| Granter | Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek |
| Lower level organizational units | Chair of Finance and Accounting |
| Place | Osijek |
| State | Croatia |
| Scientific field, discipline, subdiscipline | SOCIAL SCIENCES
Economics
Finance
|
| Study programme type | university |
| Study level | graduate |
| Study programme | Financial Management |
| Academic title abbreviation | mag.oec. |
| Genre | master's thesis |
| Language | Croatian |
| Defense date | 2016-07-04 |
| Parallel abstract (English) | The state collects revenue in the form taxes. Taxes play an important role in socio-economic and political life of the country. The financial impact of taxes, their role in the financing of the state functions and their effects on passive tax subjects all the more pronounced. They are a from of forced payments, which the state imposes its citizens to settle their own needs and for which there is no provision of tax counteraction. There are several types of taxes, of which stand out in particular income tax, profit tax, value added tax and special taxes or excise taxes, which are found in all modern tax trends of the European Union.
The totality of all tax forms and ways of their regulation, forms the tax system of each state. They are not the same in every country. Taxes European Union countries are classified to different criteria, which can be objective and subjective, indirect and direct, proportional, progressive, regressive and others, depending on the legal requirements of the country. The tax and fiscal system of the European Union, explaining the budget of the European Union, which consists of its own funds, which are mainly tax revenues of Member States of the European Union. But given that the budget of the European Union's full budget from the Member States, its interest is primarily for Member States to lead such a tax policy that will ensure sufficient tax revenues, and will not lead to a expense in their budgets. It must therefore be carried out harmonization and mutual adjustment of tax policies in the member States with a view to the effective functioning of the common internal market.
The Republic of Croatia as the 28th Member of the European Union is trying to harmonize its tax policy with other European Union Member States in order to be trendy. But because of war destruction and the changes that have occurred in the economic and political life in the early '90., significantly influenced its tax system. This has had a significant impact that the Republic of Croatia, unlike other countries in transition relatively late to reform the tax system. The Republic of Croatia in 1991. created its own tax system, joining the European Union in 2013. in it he sought to harmonize with the other Members of the European Union. |
| Parallel keywords (Croatian) | država porez porezne politike harmonizacija Europska Unija Republika Hrvatska |
| Resource type | text |
| Access condition | Access restricted to students and staff of home institution |
| Terms of use |  |
| URN:NBN | https://urn.nsk.hr/urn:nbn:hr:145:270808 |
