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master's thesis
Oporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj
2018. urn:nbn:hr:145:568660
Duvnjak, Mario
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Duvnjak, M. (2018). Oporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj (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:145:568660

Duvnjak, Mario. "Oporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:568660

Duvnjak, Mario. "Oporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:568660

Duvnjak, M. (2018). 'Oporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:568660

Duvnjak M. Oporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2025 April 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:568660

M. Duvnjak, "Oporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:568660

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Metadata
TitleOporezivanje malih poduzeća i utjecaj poreza na poslovanje malih poduzeća u Republici Hrvatskoj
Title (english)Taxation of small businesses and the impact of taxes on small businesses in the Republic of Croatia
AuthorMario Duvnjak
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberBranko Matić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-06-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Opće poznata činjenica je da današnje države ne bi mogle funkcionirati bez prihoda koje ostvaruje ubiranjem poreza te porezni sustav ima jedno od najvažnijih funkcija u strukturi svake države, te je od velikog značaja da porezni sustavi budu što kvalitetnije kreirani, što znači da trebaju u osnovi biti jednostavni za primjenu, pravedni kako bi se porezi teret raspodijelio podjednako, te trebaju biti troškovno efikasni, no to nije uvijek tako, te sa rastom broja različitih vrsta poreza jednako... More tako raste i administracija koja postaje sve kompliciranija, te kao rezultat imamo rast troškova oporezivanja i povećanje poreznog opterećenja za porezne obveznike. Mala poduzeća isto kao i porezni sustav zauzimaju ključno mjesto u svakoj modernoj državi, jer mala poduzeća imaju snagu da povuku gospodarstvo naprijed, s obzirom da zapošljavaju veliki broj ljudi mogu utjecati i na smanjenje problema velike nezaposlenosti koja je u Republici Hrvatskoj veliki problem, iz tog razloga cilj ovog rada je bio utvrditi da li porezni sustav ima stimulirajući ili destimulirajući utjecaj na poslovanje malih poduzetnika. Less
Abstract (english)
The commonly known fact is that today's states could not function without income earned by tax collection, and the tax system has one of the most important functions in the structure of each country, and it is of great importance that tax systems are as well-structured as possible, which means they need to be fundamentally simple to apply, just to distribute taxes equally, and be cost effective, but this is not always the case, and with the growing number of different types of tax, an... More increasingly complicated administration is growing and as a result we have a rise in the cost of taxation and increase tax burden for taxpayers. Small businesses as well as the tax system occupy a key place in every modern state, as small businesses have the power to pull the economy forward, as employing a large number of people can also influence the reduction of the big unemployment problem that is a major problem in Croatia, for this reason the aim of this graduate paper was to determine whether the tax system has a stimulating or disincentive impact on the business of small entrepreneurs. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:568660
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 on2018-07-11 07:59:16
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