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master's thesis
OPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU
Diplomski rad
2020. urn:nbn:hr:124:704082
Perica, Anamarija
University of Split
Faculty of economics Split

Cite this document

Perica, A. (2020). OPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:704082

Perica, Anamarija. "OPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:704082

Perica, Anamarija. "OPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:704082

Perica, A. (2020). 'OPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 08 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:704082

Perica A. OPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 November 08] Available at: https://urn.nsk.hr/urn:nbn:hr:124:704082

A. Perica, "OPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:704082

Metadata
TitleOPOREZIVANJE MALIH I SREDNJIH PODUZEĆA U RH I OSTALIM ĈLANICAMA EU : Diplomski rad
AuthorAnamarija Perica
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Cilj ovog rada bio je analizirati utjecaj poreznog opterećenja na inovativne aktivnosti MSP sektora. Postavljanjem radne hipoteze nastojalo se dokazati da porezno opterećenje smanjuje ulaganje u investicije, odnosno u dugotrajnu imovinu MSP sektora. Korištenjem sekundarnih izvora podataka prikazane su metode grafiĉkog prikazivanja i metode deskriptivne statistike. Rezultati dobiveni analizom potvrdili su negativan utjecaj poreznog opterećenja na investiranje u dugotrajnu imovinu, slijedom ĉega se hipoteza prihvaća kao istinita. Smanjenjem poreznog opterećenja smanjio bi se i pritisak na eksterne izvore kod financiranja investicija.
Abstract (english)
The aim of this paper was to analyze the impact of the tax burden on the innovative activities of the SME sector. By setting up a working hypothesis, an attempt was made to prove that the tax burden reduces investments, regarding in the long-term assets of the SME sector. Using secondary data sources, graphical representation methods and descriptive statistics methods are presented. The results obtained by the analysis confirmed the negative impact of the tax burden on investment in fixed assets, as a result of which the hypothesis is accepted as true. Reducing the tax burden would also reduce the pressure on external sources to finance investments.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:704082
Study programmeTitle: Economics
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 on2020-09-29 08:01:17