prikaz prve stranice dokumenta Oporezivanje kapitalne dobiti u EU
Access restricted to students and staff of home institution
master's thesis
Oporezivanje kapitalne dobiti u EU
2018. urn:nbn:hr:145:663946
Udovčić, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Udovčić, I. (2018). Oporezivanje kapitalne dobiti u EU (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:145:663946

Udovčić, Ivana. "Oporezivanje kapitalne dobiti u EU." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:663946

Udovčić, Ivana. "Oporezivanje kapitalne dobiti u EU." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:663946

Udovčić, I. (2018). 'Oporezivanje kapitalne dobiti u EU', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 22 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:663946

Udovčić I. Oporezivanje kapitalne dobiti u EU [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 November 22] Available at: https://urn.nsk.hr/urn:nbn:hr:145:663946

I. Udovčić, "Oporezivanje kapitalne dobiti u EU", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:663946

Please login to the repository to save this object to your list.
Metadata
TitleOporezivanje kapitalne dobiti u EU
Title (english)Taxation of capital gains in the EU
AuthorIvana Udovčić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberDomagoj Sajter (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U diplomskom radu analizirano je oporezivanje kapitalne dobiti u odabranim članicama Europske unije. Prikazana je njihova međusobna usporedba te poteškoće koje se pojavljuju prilikom oporezivanja kapitalne dobiti. Utvrđeno je što je kapitalni dobitak i kako nastaje, poteškoće koje se javljaju prilikom oporezivanja kapitalne dobiti, te je objašnjen porezni tretman kapitalne dobiti u Europskoj uniji. Nadalje, analizirani su konkretni slučajevi Francuske i Republike Hrvatske. U Francuskoj se, pored osnovnih poreznih stopa na kapitalnu dobit, plaća i dodatni porez na velike dobitke, dok u ostalim članicama to nije praksa. U Republici Hrvatskoj je porez na kapitalnu dobit novost. Kapitalna dobit fizičkih osoba u poreznom sustavu Republike Hrvatske smatra se dijelom poreza na dohodak, dok se kod pravnih osoba oporezuju samo realizirani kapitalni dobici.
Abstract (english)
In the graduate paper, the taxation of capital gains in selected EU members has been analyzed. Their mutual comparison is shown and difficulties that arise when taxing capital gains. It was determined what is the capital gains and how it is created, the difficulties that arise in the taxation of capital gains and the tax treatment of capital gains in the European Union. Furthermore, specific cases of France and Croatia have been analyzed. In France, in addition to basic tax rates on capital gains, it also pays extra tax on large gains, while in other Member States it is not a practice. In Croatia, the capital gains tax is a novelty. Capital gains of natural persons in the tax system of Croatia are considered as part of income tax, while in the case of legal entities taxed only realized capital gains.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:663946
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 on2019-02-11 14:30:59