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undergraduate thesis
POREZNA EVAZIJA U REPUBLICI HRVATSKOJ
Završni rad
2018. urn:nbn:hr:124:994069
Radosoljić, Antonija
University of Split
Faculty of economics Split

Cite this document

Radosoljić, A. (2018). POREZNA EVAZIJA U REPUBLICI HRVATSKOJ : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:994069

Radosoljić, Antonija. "POREZNA EVAZIJA U REPUBLICI HRVATSKOJ : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:994069

Radosoljić, Antonija. "POREZNA EVAZIJA U REPUBLICI HRVATSKOJ : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:994069

Radosoljić, A. (2018). 'POREZNA EVAZIJA U REPUBLICI HRVATSKOJ : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 24 February 2025, https://urn.nsk.hr/urn:nbn:hr:124:994069

Radosoljić A. POREZNA EVAZIJA U REPUBLICI HRVATSKOJ : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2025 February 24] Available at: https://urn.nsk.hr/urn:nbn:hr:124:994069

A. Radosoljić, "POREZNA EVAZIJA U REPUBLICI HRVATSKOJ : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:994069

Metadata
TitlePOREZNA EVAZIJA U REPUBLICI HRVATSKOJ : Završni rad
AuthorAntonija Radosoljić
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su najznačajniji instrument prikupljanja prihoda državnog proračuna. Otkad postoje porezi, postoji i otpor plaćanju istih. Kroz rad se definirao pojam porezne evazije, njegov utjecaj i posljedice na gospodarstvo u Republici Hrvatskoj kroz pojedine vrste poreza (dohodak, dobit i porez na dodanu vrijednost). Procjene su da Hrvatska godišnje gubi 4,5 milijardi eura koji izmiču zbog poreznih utaja i prijevara, nesolventnosti tvrtki ili pak problema unutar porezne uprave. Evazija se događa... More zbog toga što poreze karakterizira prisilnost, nepovratnost i odsustvo novčane protunaknade koje ima za posljedicu negativan stav prema ispunjavanju obveza. Najznačajniji obujam porezne evazije nalazi se porezu na dohodak radi prijavljivanja na minimalni dohodak, dok se ostatak isplaćuje u gotovini. S druge strane, niža razina porezne utaje je u PDV – u, što je vjerojatno posljedica nadzornog mehanizma. Radi smanjenja porezne evazije, preporučuje se korištenje institucionalnih, pravnih i zakonskih mjera, koje uključuju izgradnju kapaciteta, razvoj odnosa, bolje i kompetentnije obrazovanje, stabilnost i dosljednost propisa. U sve se to uključuje i ljudski faktor, znanje kao i porezni moral koji je itekako potreban u smislu smanjenja porezne evazije. Less
Abstract (english)
Taxes are the most important instrument for collecting government budgets. Since there are taxes, there is also a resistance to paying them. Through the work, the concept of tax evasion, its impact and the consequences on the economy in the Republic of Croatia were defined through certain types of taxes (income, profit and value added tax). Estimates are that Croatia loses 4,5 billion euros per year, which is lost due to tax evasion and fraud, corporate insolvency or the problems within tax... More administration. The evidence is due to the fact that taxes characterized by forced, irreparable and non – counterfeit counterparts, resulting in a negative attitude towards the fulfillment of obligations. The most significant volume of tax evasion is income tax for reporting to minimum income, while the remainder is paid in cash. On the other hand, the lower tax evasion level is in value added tax, which is probably a consequence of the supervisory mechanism. In order to reduce tax evasion, it is recommended to use institutional, legal and legislative measures, which include capacity building, relationship development, better and more competent education, stability and consistency of regulations. In all this includes a human factor, knowledge and tax morality that is very much needed in terms of reducing tax evasion. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:994069
Study programmeTitle: Economics
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
Terms of useLicence In copyright icon
Created on2018-12-11 11:58:00
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