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master's thesis
FISKALNI SUSTAV REPUBLIKE HRVATSKE
Diplomski rad
2021. urn:nbn:hr:145:649515
Denić, Lucija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

Denić, L. (2021). FISKALNI SUSTAV REPUBLIKE HRVATSKE : 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:145:649515

Denić, Lucija. "FISKALNI SUSTAV REPUBLIKE HRVATSKE : 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:145:649515

Denić, Lucija. "FISKALNI SUSTAV REPUBLIKE HRVATSKE : 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:145:649515

Denić, L. (2021). 'FISKALNI SUSTAV REPUBLIKE HRVATSKE : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 10 January 2025, https://urn.nsk.hr/urn:nbn:hr:145:649515

Denić L. FISKALNI SUSTAV REPUBLIKE HRVATSKE : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2025 January 10] Available at: https://urn.nsk.hr/urn:nbn:hr:145:649515

L. Denić, "FISKALNI SUSTAV REPUBLIKE HRVATSKE : 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:145:649515

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Metadata
TitleFISKALNI SUSTAV REPUBLIKE HRVATSKE : Diplomski rad
Title (english)THE CROATIAN FISCAL SYSTEM : Graduate paper
AuthorLucija Denić
MentorBranimir Marković (mentor)
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
Osijek
Defense date and country2021-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Fiskalni sustav predstavlja svaki oblik fiskalnog zahvaćanja, prihoda i rashoda te svih propisa kojima se uređuje sustav. Središnja država zajedno sa jedinicama lokalne i područne (regionalne) samouprave ostvaruje prihode temeljem kojih pokriva troškove, a financira javne interese. Najistaknutiji način takvog stjecanja prihoda je kroz poreze, odnosno prisilnim transakcijama iz privatnog u javni sektor. Svrha rada je objasniti kako je sastavljen proračun u Republici Hrvatskoj, na koji način se financira, te istražiti što su porezi, koja je njihova uloga i kako i u kojoj mjeri oni utječu na proračun Republike Hrvatske. Uz to se istražuje koji porez je najizdašniji i što je tome uzrok. Temeljem korištene stručne literature i službenih stranica Ministarstva financija Republike Hrvatske utvrđeno je da su porezni prihodi najzastupljeniji prihod proračuna, te su kroz razdoblje od 2014. do 2018. godine održivi na jednakoj razini. Rad je koristan studentima društvenih smjerova, te osobama sa zanimanjem na koji način funkcionira fiskalni sustavu Republici Hrvatskoj.
Abstract (english)
The fiscal system is a form of fiscal intervention, revenues and expenditures and all regulations governing the system. The central government, together with local and regional self-government units, generates revenues on the basis of which it covers costs and finances public interests. The most prominent way in which such income is gained is through taxes, which are forced transactions from the private to the public sector. The aim of this paper is to explain how the budget in the Republic of Croatia is composed, how it is financed, and to explain what taxes are, what their role is and how they affect the budget of the Republic of Croatia. In addition, it will be explained which tax is the most prominent in the budget. Based on the used professional literature and official website of the Ministry of Finance of the Republic of Croatia, it has been determined that tax revenues are the most represented budget revenue, and were sustainable at the same level over a period from 2014. to 2018. The paper is useful for students of social sciences, and people with an interest in how the fiscal system of the Republic of Croatia works.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:649515
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 08:51:48