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master's thesis
ULOGA I ZNAČAJ POREZA NA DOBIT
Diplomski rad
2021. urn:nbn:hr:145:364690
Cindrić, Anja
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Cindrić, A. (2021). ULOGA I ZNAČAJ POREZA NA DOBIT : 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:145:364690

Cindrić, Anja. "ULOGA I ZNAČAJ POREZA NA DOBIT : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:364690

Cindrić, Anja. "ULOGA I ZNAČAJ POREZA NA DOBIT : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:364690

Cindrić, A. (2021). 'ULOGA I ZNAČAJ POREZA NA DOBIT : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 01 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:364690

Cindrić A. ULOGA I ZNAČAJ POREZA NA DOBIT : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2025 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:145:364690

A. Cindrić, "ULOGA I ZNAČAJ POREZA NA DOBIT : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:364690

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Metadata
TitleULOGA I ZNAČAJ POREZA NA DOBIT : Diplomski rad
Title (english)THE ROLE AND IMPORTANCE OF CORPORATE INCOME TAX : Graduate paper
AuthorAnja Cindrić
MentorBranimir Marković (mentor)
MentorVjekoslav Bratić (komentor)
Committee memberDomagoj Sajter (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 country2021-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
S ekonomskog gledišta, porezi su za državu prihodi, a s druge strane, za porezne obveznike su rashodi. Glavna svrha uvođenja poreza je financiranje kupovine dobara i plaćanje zaposlenika u javnom sektoru sa svrhom osiguranja ponude javnih dobara. Kao temeljna ekonomska obilježja poreza navode se učinkovitost, izdašnost, pravednost, jednostavnost i stabilnost. Korijeni poreza sežu još od početka zajedničkog života ljudi i njihovih međusobnih davanja i predavanja dobara i usluga, a... More konkretno, porez na dobit u suvremenim državama pojavio se nakon Drugog svjetskog rata. Porez na dobit je porez koji plaćaju trgovačka društva i druge pravne osobe na osnovu ostvarene dobiti, a pripada kategoriji izravnih poreznih oblika, bez mogućosti da prevale poreznu obvezu na neki drugi porezni subjekt. Četiri su temeljna elementa koja određuju karakter svakog poreza na dobit, a to su porezni obveznici, porezne stope, porezne osnovice i porezna oslobođenja. U Republici Hrvatskoj porez na dobit utvrđuje se i plaća prema Zakonu o porezu na dobit, dok se Pravilnikom o porezu na dobit detaljnije propisuje njegova provedba. Aktualna tema u današnje vrijeme svakako su porezne reforme, a najnovija je ona koja je stupila na snagu početkom tekuće godine. Također, porezna konkurencija predstavlja glavno pitanje unutar granica Europske unije, a što je ujedno i predmet analize ovog diplomskoga rada. Less
Abstract (english)
From an economic point of view, taxes represent revenues for the state, while, on the other hand, they represent expenditures for taxpayers. The main purpose of tax introduction is to finance the purchase of goods and payment of employees in the public sector for the purpose of securing the supply of public goods. Basic economic characteristics of tax include efficiency, abundance, fairness, simplicity and stability. The origin of tax can be traced back to the start of ... More cohabitation between people and their mutual transferring and provisioning of goods and services. Specifically, income tax in modern countries was introduced after World War II. Income tax is a tax paid by companies and other legal entities on the basis of realised profit. It belongs to the category of direct taxes, which do not include the possibility of transferring tax liabilities to other taxable entities. There are four main elements that determine the character of any type of income tax. These are as follows: taxpayers, tax rates, tax bases and tax exemptions. In the Republic of Croatia, income tax is determined and paid pursuant to the Income Tax Act, while the Ordinance on Income Tax stipulates its implementation more precisely. Today, one of the topical issues certainly includes tax reforms, and the most recent is the one that entered into force at the beginning of this year. In addition, tax competition, which represents a major issue within the European Union, will also be analysed in this master thesis. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:364690
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 on2022-04-21 11:41:01
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