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master's thesis
Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave
Diplomski rad
2024. urn:nbn:hr:145:175843
Štajfer, Jan
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Štajfer, J. (2024). Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : 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:145:175843

Štajfer, Jan. "Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:175843

Štajfer, Jan. "Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:175843

Štajfer, J. (2024). 'Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 February 2025, https://urn.nsk.hr/urn:nbn:hr:145:175843

Štajfer J. Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2024 [cited 2025 February 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:175843

J. Štajfer, "Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : Diplomski rad", Master's 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:145:175843

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TitlePromjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : Diplomski rad
Title (english)Changes in the revenues of local self-governments: The impact of tax reform on the budgets of local municipalities in Baranja : Graduate paper
AuthorJan Štajfer
MentorHrvoje Serdarušić (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberHrvoje Serdarušić (član povjerenstva)
Committee memberDražen Ćućić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2024-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U studenom 2023. godine provedena je porezna reforma s ciljem poboljšanja efikasnosti i pravednosti sustava oporezivanja dohotka. Jedna od ključnih izmjena je ukidanje prireza porezu na dohodak. Iako je ovaj porezni prihod izvorni prihod proračuna jedinica lokalne samouprave, kao segmentom fiskalne decentralizacije, lokalnim samoupravama je omogućeno da nadoknade gubitak prihoda samostalnim određivanjem viših stopa poreza na dohodak. Cilj ovog rada je analizirati značaj prireza kao izvora prihoda jedinica lokalnih samouprava na području Baranje te istražiti njihov utjecaj na porezne rezidente istraživanog područja.
Abstract (english)
In November 2023, a tax reform was implemented with the aim of improving the efficiency and fairness of the income tax system. One of the most important changes was the abolition of the income tax surcharge. Although this tax revenue was originally part of the budget revenue of local self-government units, local self-governments can now compensate for the loss of revenue as part of fiscal decentralization by independently setting higher income tax rates for their residents. The aim of this paper is to analyze the importance of the surtax as a source of revenue for the local self-government units in the Baranja region and to examine its impact on the taxpayers of the examined area.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:175843
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni magistar/magistra ekonomije (sveučilišni magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2025-02-03 08:39:47