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master's thesis
Oporezivanje poslovnih subjekata
2016. urn:nbn:hr:145:506361
Dujak, Mara
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Dujak, M. (2016). Oporezivanje poslovnih subjekata (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:145:506361

Dujak, Mara. "Oporezivanje poslovnih subjekata." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:506361

Dujak, Mara. "Oporezivanje poslovnih subjekata." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:145:506361

Dujak, M. (2016). 'Oporezivanje poslovnih subjekata', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 09 January 2025, https://urn.nsk.hr/urn:nbn:hr:145:506361

Dujak M. Oporezivanje poslovnih subjekata [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2016 [cited 2025 January 09] Available at: https://urn.nsk.hr/urn:nbn:hr:145:506361

M. Dujak, "Oporezivanje poslovnih subjekata", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:145:506361

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Metadata
TitleOporezivanje poslovnih subjekata
Title (english)THE TAXATION OF BUSINESS SUBJECTS
AuthorMara Dujak
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
Committee memberŽeljko Požega (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2016-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su najznačajniji izvor javnih prihoda i gotovo u svakoj suvremenoj državi u strukturi javnih prihoda prevladavaju porezi. Tijekom povijesti porezi su dobivali na svom značaju i s vremenom se razvio veliki broj poreznih oblika. Oporezivanju podliježu i pravne i fizičke osobe. Sa stajališta pravnih osoba (poslovnih subjekata), oporezivanju podliježu njihovi inputi, outputi te pozitivan financijski rezultat (dobit). Predmet istraživanja u ovom diplomskom radu je oporezivanje poslovnih subjekata. U svome poslovanju poslovni subjekti dužni su plaćati određene poreze. U skladu s time, razlikuju se porezi koje poduzeće plaća na inpute, porezi kojima podliježe plaća radnika, zatim porezi koji se plaćaju na output i konačno porez na dobit. Svaki od navedenih poreza ima svoje karakteristike i porezne stope koje će biti razmatrane u radu. Svrha ovog rada je prikazati koje sve poreze mora plaćati jedan poslovni subjekt. Također je obrađeno i oporezivanje obrta. Rad se sastoji od dva dijela; u prvom je dijelu pažnja posvećena pojmovnom određenju poreza i poreznog sustava, dok se u drugom dijelu rada obrađuje oporezivanje poslovnih subjekata.
Abstract (english)
Taxes are the most important source of the public revenues and in the most of the modern countries public revenues structure prevails as the largest item. Throughout the history taxes receives its importance which ultimately resulted in great number of tax forms. Both legal entities and natural persons are the subjects of taxation. From the viewpoint of legal entities (businesses subjects), subjects of taxation are their inputs, outputs, and positive financial result (profit). The subject of this thesis is the taxation of business subjects. During its business activities, companies are obliged to pay the certain taxes. Therefore, there are different sorts of taxes that the company pays: input and output taxes, taxes levied on gross salary of the employees, then the taxes paid on the profit. Each of these mentioned has its own characteristics and tax rates that will be considered in the work. The purpose of this thesis is to present all the taxes that one business entity must pay in its business activities. Taxation of sole proprietorship is also considered. Thesis consists of two parts; in the first part attention is paid to the conceptual definition of tax and the tax system, while the second part deals with the taxation of business entities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:506361
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-12-01 09:02:37