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undergraduate thesis
Oporezivanje kapitala u EU27 i utjecaj na zemlje članice
Završni rad
2024. urn:nbn:hr:145:243619
Valentić, Laura
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Valentić, L. (2024). Oporezivanje kapitala u EU27 i utjecaj na zemlje članice : 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:145:243619

Valentić, Laura. "Oporezivanje kapitala u EU27 i utjecaj na zemlje članice : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:243619

Valentić, Laura. "Oporezivanje kapitala u EU27 i utjecaj na zemlje članice : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:243619

Valentić, L. (2024). 'Oporezivanje kapitala u EU27 i utjecaj na zemlje članice : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 14 January 2025, https://urn.nsk.hr/urn:nbn:hr:145:243619

Valentić L. Oporezivanje kapitala u EU27 i utjecaj na zemlje članice : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2024 [cited 2025 January 14] Available at: https://urn.nsk.hr/urn:nbn:hr:145:243619

L. Valentić, "Oporezivanje kapitala u EU27 i utjecaj na zemlje članice : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:145:243619

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Metadata
TitleOporezivanje kapitala u EU27 i utjecaj na zemlje članice : Završni rad
Title (english)The taxation of capital in the EU27 and the impact on member states : Final paper
AuthorLaura Valentić
MentorNataša Drvenkar (mentor)
MentorIvana Unukić (komentor)
Committee memberĐula Borozan (predsjednik povjerenstva)
Committee memberIvana Barković Bojanić (član povjerenstva)
Committee memberNataša Drvenkar (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2024-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Završni rad kritički sagledava osnovne odrednice fiskalne politike EU27 i RH i argumentirano pokušava odgovoriti na pitanje: koliko je fiskalna politika EU harmonizirana? Objasnit će se uloga fiskalne politike u situacijama ekonomskih poremećaja te objasniti porezni sustav vezan uz porez na kapital i imovinu, učinke oporezivanja dohodaka od kapitala i poslovanja, usporediti porez na dobit u EU27 i RH te će se pokušati objasniti učinci oporezivanja imovine. Oporezivanje kapitala u EU27 predstavlja kompleksnu temu koja utječe na ekonomske politike i konkurentnost zemalja članica. S obzirom na različite strategije oporezivanja koje primjenjuju države članice, postoji znatan utjecaj na porezne prihode, ali i na privlačnost ulaganja unutar EU. Razlike u stopama poreza na kapital između zemalja mogu potaknuti porezno planiranje i preusmjeravanje investicija. EU nastoji harmonizirati porezne politike kako bi smanjila ove razlike i potaknula ekonomsku integraciju. Utjecaj oporezivanja kapitala na zemlje članice može biti i pozitivan i negativan: visoke stope mogu ograničiti privlačnost za investicije, dok niske stope mogu smanjiti porezne prihode i potaknuti poreznu konkurenciju. Ključni izazovi u usklađivanju oporezivanja kapitala u EU uključuju političke razlike među zemljama članicama, potrebu za održavanjem fiskalne suverenosti te složenost u usklađivanju poreznih sustava.
Abstract (english)
This thesis critically examines the fundamental determinants of the fiscal policy of the EU27 and the Republic of Croatia and attempts to answer the question: How harmonized is EU fiscal policy? The role of tax policy in situations of economic disruption is explained and the tax system in relation to capital and property tax, the effects of capital and corporate income tax are explained, profit tax in the EU27 and the Republic of Croatia is compared and an attempt is made to explain the effects of property tax. Capital taxation in the EU27 is a complex issue that affects the economic policy and competitiveness of the member states. Given the different taxation strategies of the member states, this has a significant impact on tax revenues, but also on the attractiveness of investments within the EU. Different capital tax rates in the individual countries can encourage tax planning and investment relocation. The EU is striving to harmonize tax policies in order to reduce these differences and promote economic integration. The impact of capital taxation on Member States can be both positive and negative: High tax rates can limit the attractiveness of investments, while low tax rates can reduce tax revenues and promote tax competition. The main challenges in harmonizing capital taxation in the EU include the political differences between Member States, the need to preserve fiscal sovereignty and the complexity of harmonizing tax systems.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:243619
Study programmeTitle: ECONOMICS AND BUSINESS ECONOMICS - UNDERGRADUATE - UNIVERSITY
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 on2025-01-14 12:41:34