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master's thesis
LOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ
Diplomski rad
2021. urn:nbn:hr:145:135079
Tidlačka, Maja
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Tidlačka, M. (2021). LOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ : Diplomski rad (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:145:135079

Tidlačka, Maja. "LOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:135079

Tidlačka, Maja. "LOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:135079

Tidlačka, M. (2021). 'LOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 11 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:135079

Tidlačka M. LOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 November 11] Available at: https://urn.nsk.hr/urn:nbn:hr:145:135079

M. Tidlačka, "LOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:135079

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Metadata
TitleLOKALNI I REGIONALNI POREZI U REPUBLICI HRVATSKOJ : Diplomski rad
Title (english)LOCAL AND REGIONAL TAXES IN THE REPUBLIC OF CROATIA : Graduate paper
AuthorMaja Tidlačka
MentorBranimir Marković (mentor)
MentorVjekoslav Bratić (komentor)
Committee memberDomagoj Sajter (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav svake zemlje je unikatan jer na njega utječe mnogo čimbenika poput kulture, običaja, ustroja države, veličine teritorija, gustoće naseljenosti i sl., a to ga ujedno čini i kompleksnim. Porezni sustav Republike Hrvatske je pluralan jer ga čini mnogo poreznih oblika, a to su: državni porezi, regionalni, lokalni, zajednički, porezi na dobitke od igara na sreću i naknade na priređivanje igara na sreću. Porezni sustav RH je relativno mlad porezni sustav koji je prošao mnoge reforme, a mijenjao se i ulaskom Republike Hrvatske u Europsku uniju. U ovom radu detaljno su objašnjeni lokalni i regionalni porezi u Republici Hrvatskoj. Što se tiče porezne autonomije lokalnih i regionalnih jedinica vlasti, ona je na niskoj razini. Također, analizirani su prihodi od lokalnih i regionalnih poreza od 2014. do 2019. godine u Republici Hrvatskoj. Lokalni i regionalni porezi čine svega 20% ukupnih prihoda Republike Hrvatske. U radu su uspoređeni i lokalni i regionalni prihodi Republike Hrvatske i Mađarske. Važnost lokalne i regionalne samouprave se pokazala i u vrijeme pandemije koronavirusa kada su gradovi pomagali poduzetnicima u spašavanju poduzeća raznim olakšicama poput ukidanja prireza, ukidanja poreza na potrošnju, financiranjem vrtića, ukidanjem plaćanja komunalne naknade i sl., što je detaljnije objašnjeno u samom radu.
Abstract (english)
The tax system of each country is unique because it is influenced by many factors such as culture, customs, state structure, size of territory, population density, etc., and this also makes it complex. The tax system of the Republic of Croatia is plural because it consists of many forms of taxation, namely: state taxes, regional, local, common, taxes on winnings from games of chance and fees for organizing games of chance. The tax system of the Republic of Croatia is a relatively young tax system that has undergone many reforms, and has changed with the accession of the Republic of Croatia to the European Union. This paper explains in detail the local and regional taxes in the Republic of Croatia. As for the tax autonomy of local and regional government units, it is at a low level. Also, revenues from local and regional taxes from 2014 to 2019 in the Republic of Croatia were analyzed. Local and regional taxes make up only 20% of the total revenues of the Republic of Croatia. The paper also compares local and regional revenues of the Republic of Croatia and Hungary. The importance of local and regional selfgovernment was shown during the coronavirus pandemic when cities helped entrepreneurs save businesses with various benefits such as abolition of surtaxes, abolition of consumption taxes, financing of kindergartens, abolition of utility fees, etc., which is explained in more detail in the paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:135079
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-04-28 06:11:27