prikaz prve stranice dokumenta Lokalni porezi i porezno opterećenje u zemljama Europske Unije
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master's thesis
Lokalni porezi i porezno opterećenje u zemljama Europske Unije
2018. urn:nbn:hr:145:472429
Beljan, Matej
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

Cite this document

Beljan, M. (2018). Lokalni porezi i porezno opterećenje u zemljama Europske Unije (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:472429

Beljan, Matej. "Lokalni porezi i porezno opterećenje u zemljama Europske Unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:472429

Beljan, Matej. "Lokalni porezi i porezno opterećenje u zemljama Europske Unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:472429

Beljan, M. (2018). 'Lokalni porezi i porezno opterećenje u zemljama Europske Unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 13 March 2023, https://urn.nsk.hr/urn:nbn:hr:145:472429

Beljan M. Lokalni porezi i porezno opterećenje u zemljama Europske Unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2018 [cited 2023 March 13] Available at: https://urn.nsk.hr/urn:nbn:hr:145:472429

M. Beljan, "Lokalni porezi i porezno opterećenje u zemljama Europske Unije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:472429

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Metadata
TitleLokalni porezi i porezno opterećenje u zemljama Europske Unije
Title (english)Local taxes and tax burden in the EU countries
AuthorMatej Beljan
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberIvan Kristek (član povjerenstva)
Committee memberMladen Pancić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Lokalni poreze u Republici Hrvatskoj se dijeli na županijske poreze i općinske ili gradske poreze. Županijski porezi su porez na nasljedstva i darove, porez na cestovna i motorna vozila, porez na plovila i porez na automate za zabavne igre. Općinski ili gradski porezi podrazumijevaju prirez porezu na dohodak, porez na potrošnju, porez na kuće za odmor i porez na korištenje javnih površina. Hrvatska je kroz povijest bila dijelom različitih država te koristila različite porezne sustave. Za vrijeme Kraljevine SHS, Hrvatska je koristila austrijski i mađarski porezni sustav. Nakon 2. svjetskog rata dolazi do jedinstvenog poreznog sustava u Jugoslaviji. 1990. godine Hrvatska dobiva samostalnost, te počinje koristiti vlastiti porezni sustav. 2000. godine dolazi do povećane decentralizacije u Hrvatskoj, te županije, gradovi i općine dobivaju veći udio prihoda u oporezivanju građana. U cilju harmonizacije poreznog sustava s poreznim sustavima Europske unije, Republika Hrvatska se mora pridržavati određenih smjernica.
Abstract (english)
Local taxes in the Republic of Croatia are divided into county taxes and municipal or city taxes. County taxes are tax on inheritances and gifts, tax on road and motor vehicles, boat tax and tax on slot machines. Municipal or city taxes imply income tax, consumption tax, holiday home tax, and public property tax. Through history Croatia has been part of different countries and has used different tax systems. During the Kingdom of SHS, Croatia used the Austrian and Hungarian tax systems. After the Second World War, there was a unique tax system in Yugoslavia. In 1990, Croatia gained independence and began to use its own tax system. In 2000, decentralization increased in Croatia, and counties, cities and municipalities gained a higher share of income taxing on citizens. In order to harmonize the tax system with the tax systems of the European Union, the Republic of Croatia must adhere to certain guidelines.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:472429
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 on2019-01-18 09:32:17