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master's thesis
Utjecaj oporezivanja na promjene cijena
2018. urn:nbn:hr:145:512355
Šunjić, Ivona
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

Cite this document

Šunjić, I. (2018). Utjecaj oporezivanja na promjene cijena (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:512355

Šunjić, Ivona. "Utjecaj oporezivanja na promjene cijena." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:512355

Šunjić, Ivona. "Utjecaj oporezivanja na promjene cijena." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:512355

Šunjić, I. (2018). 'Utjecaj oporezivanja na promjene cijena', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 18 March 2023, https://urn.nsk.hr/urn:nbn:hr:145:512355

Šunjić I. Utjecaj oporezivanja na promjene cijena [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2018 [cited 2023 March 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:512355

I. Šunjić, "Utjecaj oporezivanja na promjene cijena", 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:145:512355

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Metadata
TitleUtjecaj oporezivanja na promjene cijena
Title (english)The impact of taxation on price changes
AuthorIvona Šunjić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberIvan Kristek (član povjerenstva)
Committee memberIvan Kelić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su najznačajniji, financijski, instrumenti prikupljanja javnih prihoda te kao takvi imaju važnu ulogu u financiranju države. Oporezivanje je postupak kojim se tijekom cijele godine ubiru porez. Tako prikupljeni porezi postaju prihod državne blagajne i raspodjeljuju se u određenom postotku za podmirenje različitih javnih rashoda. Cijena je složeni element marketinškog miksa koji poduzeću omogućuje određenu razinu prihoda, no na svaku cijenu poduzeće mora platiti porez. Transferne cijene su cijene koje se koriste za transakcije unutar neke multinacionalne korporacije, dok su potrošačke cijene zajednički naziv za cijene s kojima se građani svakodnevno susreću. U poreznom sustavu Republike Hrvatske postoji niz Zakona kojima se pokušava urediti i pojednostaviti proces oporezivanja te rasteretiti porezne obveznike. Veća cijena ima za posljedicu plaćanje većeg iznosa poreza.
Abstract (english)
Taxes are the most significant, financial, public revenue collection instruments and as such have an important role to play in financing the state. Taxation is a procedure for collecting taxes throughout the year. Taxes thus collected become revenue from the state treasury and are distributed at a certain percentage to settle various public expenditures. Price is a complex element of a marketing mix that allows a certain level of revenue for a company, but at all costs the company has to pay taxes. Transfer prices are the prices used for transactions within a multinational corporation, while consumer prices are a common name for prices that citizens are meeting on a daily basis. In the tax system of the Republic of Croatia there is a series of laws that try to regulate and simplify the taxation process and dismantle taxpayers. The higher the price implies the payment of a higher amount of tax
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:512355
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 15:22:44