prikaz prve stranice dokumenta IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA
  Download
PDF 742.32 KB
undergraduate thesis
IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA
Završni rad
2021. urn:nbn:hr:145:311867
Kovačević, Vikica
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Kovačević, V. (2021). IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:311867

Kovačević, Vikica. "IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:311867

Kovačević, Vikica. "IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:311867

Kovačević, V. (2021). 'IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:311867

Kovačević V. IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:311867

V. Kovačević, "IZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA : Završni rad", Undergraduate 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:145:311867

Please login to the repository to save this object to your list.
Metadata
TitleIZBJEGAVANJE PLAĆANJA POREZA NA ODREĐENIM PRIMJERIMA : Završni rad
Title (english)TAX AVOIDANCE ON CERTAIN EXAMPLES : Final paper
AuthorVikica Kovačević
MentorBranimir Marković (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Mjesto i uloga pojedinog poreza u poreznom sustavu države nije uvijek i svuda ista. Ovisi o mnoštvu čimbenika koji se razlikuje od države do države. Na temelju tih čimbenika, država se odlučuje primijeniti određeni porez i uključiti ga u vlastiti sustav prihoda. S tim navedenim, postoje dva osnovna učinka oporezivana, a to su fiskalni učinci oporezivanja i nefiskalni učinci oporezivanja. Krajnji cilj fiskalnih učinaka je financijski, odnosno naplata poreza. S druge strane, drugi učinak oporezivanja, onaj nefiskalni učinak, pojavljuje se prije, za vrijeme i poslije naplate poreza. Na temelju navedenog postoji porezna evazija, prevaljivanje poreza te višestruko oporezivanje.
Abstract (english)
The place and role of an individual tax in the tax system of the state are not always and everywhere the same. It depends on a multitude of factors that vary from state to state. Based on these factors, the state decides to apply a particular tax and include it in its revenue system. With this in mind, there are two basic taxable effects, and these are the fiscal effects of taxation and the non-fiscal effects of taxation. The ultimate goal of fiscal effects is financial, ie tax collection. On the other hand, the second effect of taxation, that non-fiscal effect occurs before, during, and after-tax collection. Based on the above, there is tax evasion, tax evasion, and multiple taxations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:311867
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-06-23 13:56:03