prikaz prve stranice dokumenta Porezni sustav na primjeru Republike Hrvatske
  Download
PDF 1.29 MB
master's thesis
Porezni sustav na primjeru Republike Hrvatske
Diplomski rad
2019. urn:nbn:hr:145:497632
Šimun, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Šimun, I. (2019). Porezni sustav na primjeru Republike Hrvatske : 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:145:497632

Šimun, Ivana. "Porezni sustav na primjeru Republike Hrvatske : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:497632

Šimun, Ivana. "Porezni sustav na primjeru Republike Hrvatske : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:497632

Šimun, I. (2019). 'Porezni sustav na primjeru Republike Hrvatske : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 16 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:497632

Šimun I. Porezni sustav na primjeru Republike Hrvatske : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 November 16] Available at: https://urn.nsk.hr/urn:nbn:hr:145:497632

I. Šimun, "Porezni sustav na primjeru Republike Hrvatske : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:497632

Please login to the repository to save this object to your list.
Metadata
TitlePorezni sustav na primjeru Republike Hrvatske : Diplomski rad
Title (english)The Croatian tax system : Graduate paper
AuthorIvana Šimun
MentorBranimir Marković (mentor)
Committee memberBranko Matić (predsjednik povjerenstva)
Committee memberBranimir Marković (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 country2019-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Nastanak i razvoj poreza kroz povijest uvelike je utjecao na razvoj ekonomije i politike. Od samog nastanka poreza pa sve do danas, porezi i porezni oblici kontinuirano se mijenjaju i razvijaju. Upravo zbog te činjenice, ne postoji jedinstvena definicija poreza. Porezni sustav svake države sastoji se od velikog broja poreza. Rast poreza određene države ovisi o rastu i jačanju funkcije iste. Porezni sustav jedinstven je za svaku državu, što znači da u svijetu nije moguće pronaći dva identična porezna sustava. 1994. godine prilikom formiranja poreznog sustava, Republika Hrvatska je svoj porezni sustav uspostavila na temeljima pravednosti i jednakosti. Kao glavni prioritet nametnulo se ostvarenje fiskalnih ciljeva u kojem su dužni sudjelovati svi porezni obveznici u skladu sa svojim mogućnostima. 2013. godine, kada je Hrvatska postala članicom Europske Unije, došlo je do preoblikovanja poreznog sustava kako bi on odgovarao europskim smjernicama. Ključni porezni oblici u ovom diplomskom radu su porez na dobit, porez na dodanu vrijednost te porez na dohodak. Na temelju ovih poreznih oblika izrađena je komparacija i analiza ovih poreza svih članica Europske Unije.
Abstract (english)
The emergence and development of taxes throughout history have greatly influenced the development of economics and politics. From the introduction of taxes until today, taxes and tax forms have been constantly changing and evolving. Because of these facts, there is no single definition of tax. Each state's tax system consists of a large number of taxes. The growth of a country's taxes depends on the growth and strengthening of its function.. The tax system is unique to each country, which means that it is not possible to find two identical tax systems worldwide. In 1994, when the tax system was formed, the Republic of Croatia established its tax system on the basis of fairness and equality. The main priority has been the pursuit of fiscal goals in which all taxpayers, in accordance with their capabilities, have a duty to participate. In 2013, when Croatia became a member of the European Union, the tax system was reformed to meet the European guidelines. The key taxes in this thesis are personal income tax, value added tax and corporate income tax. On the basis of these tax forms, a comparison and analysis of taxes of all EU countries were made.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:497632
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-02-18 12:51:02