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undergraduate thesis
ZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI
Završni rad
2021. urn:nbn:hr:145:937141
Tolić, Ana-Marija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

Tolić, A. M. (2021). ZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:937141

Tolić, Ana Marija. "ZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:937141

Tolić, Ana Marija. "ZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:937141

Tolić, A. M. (2021). 'ZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 13 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:937141

Tolić AM. ZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 April 13] Available at: https://urn.nsk.hr/urn:nbn:hr:145:937141

A. M. Tolić, "ZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI : Završni rad", Undergraduate 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:145:937141

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TitleZAJEDNIČKI POREZI IZMEĐU DRŽAVE I LOKALNIH JEDINICA VLASTI : Završni rad
Title (english)COMMON TAXES BETWEEN THE STATE AND THE LOCAL GOVERNMENT : Final paper
AuthorAna-Marija Tolić
MentorDomagoj Karačić (mentor)
MentorDina Bičvić (komentor)
MBZ: 344625
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2021-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez je prisilno davanje nametnuto od strane države. Najvažniji je način skupljanja javnog prihoda te služi za pokrivanje javnih rashoda. Porezni sustav sastoji se od županijskih poreza, državnih poreza, općinskih ili gradskih poreza, zajedničkih poreza i poreza na dobitke od igara na sreću i naknade na priređivanje igara na sreću. U ovom radu obrađeni su detalji poreza, vrste poreza i načela poreza, te njegove izmjene tokom prethodnih godina. Detaljnije su obrađene i najbitnije stavke ovog rada, a to su zajednički porezi između države i lokalne jedinice vlasti. Važan dio završnog rada je porez na dohodak, koji je jedini zajednički porez, ali uz njega su i porez na dobit te porez prometa na nekretnine, koji su nekada pripadali također zajedničkim porezima. Prikazan je i detaljniji porezni sustav Grada Slavonskog Broda, odnosno prihodi od poreza na dohodak, te je također uspoređen s Pulom, s obzirom da su po veličini i broju stanovnika dva grada koja su dosta slična. Govori se i o tome koliko promjene stopa poreza na dohodak utječu na proračune gradova, odnosno na njihove prihode s obzirom da upravo taj porez čini većinu ukupnih prihoda grada. Opisana je također i fiskalna decentralizacija i složenost tog procesa i povezanost sa porezom na dohodak.
Abstract (english)
Taxes are a forceful giving set by the government. It is the most important way of gathering public revenue and serves to cover public expenditures. The tax system consists of county tax, state tax, municipal or city tax, common taxes, taxes on winning from games of chance and fees for organizing games of chance. In this final paper, a detailed overview is done on the types and principals of taxes where the primary focus is on the common taxes between the state and the local government, and its changes during previous years. An important aspect of this paper is income tax which is part of the direct taxes group and real estate transfer tax. An important part of the final work is the income tax, which is the only common tax, but with it are also the profit tax, the real estate transfer tax, which used to belong also to the common taxes. A more detailed tax system of the City of Slavonski Brod, ie income tax revenues, is presented, and it is also compared with Pula, given that the size and number of inhabitants are two cities that are quite similar. There is also talk about how much changes in income tax rates affect budget cities, or their revenues, given that this tax makes up the majority of total city revenues. Fiscal decentralization and the complexity of the process and the connection with income tax are also described.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:937141
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2022-06-09 15:17:10