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master's thesis
Fiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda
Diplomski rad
2020. urn:nbn:hr:145:161933
Birčić, Melita
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Birčić, M. (2020). Fiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda : 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:145:161933

Birčić, Melita. "Fiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:161933

Birčić, Melita. "Fiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:161933

Birčić, M. (2020). 'Fiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:161933

Birčić M. Fiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 November 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:161933

M. Birčić, "Fiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:161933

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Metadata
TitleFiskalni kapacitet JLP(R)S sa stajališta poreznih prihoda : Diplomski rad
Title (english)Fiscal capacity of local and regional self-government from the point of view tax revenue : Graduate paper
AuthorMelita Birčić
MentorBranimir Marković (mentor)
Committee memberBranko Matić (predsjednik povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Tema ovog diplomskog rada obuhvaća fiskalni kapacitet jedinica lokalne i područne (regionalne) samouprave u Republici Hrvatskoj s obzirom na porezne prihode koje jedinice lokalne i područne (regionalne) samouprave ostvaruju kao jedan od izvora financiranja svojih aktivnosti. Na početku rada je dat prikaz lokalne i područne samouprave u Republici Hrvatskoj, nadležnosti i funkcije, te izvori financiranja jedinica lokalne vlasti općenito kao i u Republici Hrvatskoj. Obzirom na tematiku rada obrađeni su porezi općenito, njihova podjela i načela oporezivanja, porezni sustav te čimbenici koji utječu na porezni sustav, a posebno je obrađen porez na dohodak kao najizdašniji porezni oblik, oblici i karakteristike poreza na dohodak, zakon o porezu na dohodak i njegove promjene u periodu 2005. do 2018. godine te su obrađeni lokalni porezi koji također predstavljaju jedan od izvora financiranja za jedinice lokalne i područne (regionalne) samouprave. Na kraju diplomskog rada je obrađen fiskalni kapacitet jedinica područne (regionalne) samouprave s osnova izvora financiranja poreznih prihoda, te usporedba Koprivničko-križevačke županije s ostalim županijama u ostvarivanju ukupnih prihoda i poreznih prihoda, kao i udjela ostvarivanja poreznih prihoda u ukupnih prihodima na razini županije.
Abstract (english)
The topic of this graduate paper is comprised fiscal capacity of local and regional self government in the Republic of Croatia from the point of view tax revenue that local and regional self-government accomplish as one of the sources for the financing of local and self government activities. At the beginning there is briefly described local and regional self government in Republic of Croatia, functions of the local and regional self- government, and sources of financing of the local and regional self-government. The taxes in this graduate paper are described in general, also is described the division of taxes, principles of taxes and factors effecting the tax system and especially there is described income tax, characteristics and forms of income tax, income tax law and changes of the income tax law in the period from 2005 till 2018. Also there is briefly described local taxes as one of the important sources of financing of local and regional self-government. At the and there is described fiscal capacity of the counties in Republic of Croatia, and also the comparison of the Koprivnica Križevci County with the other counties in Croatia in the field of total revenues and revenues from taxes, and also at county level share of tax revenue in total revenues.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:161933
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 on2021-01-11 12:09:52