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undergraduate thesis
Analiza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY"
2023. urn:nbn:hr:124:820141
Samardžić, Kristina
University of Split
Faculty of economics Split

Cite this document

Samardžić, K. (2023). Analiza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY" (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:820141

Samardžić, Kristina. "Analiza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY"." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:820141

Samardžić, Kristina. "Analiza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY"." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:820141

Samardžić, K. (2023). 'Analiza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY"', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 08 April 2025, https://urn.nsk.hr/urn:nbn:hr:124:820141

Samardžić K. Analiza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY" [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2025 April 08] Available at: https://urn.nsk.hr/urn:nbn:hr:124:820141

K. Samardžić, "Analiza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY"", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:820141

Metadata
TitleAnaliza poreznog opterećenja na primjeru poduzeća "Klesarstvo XY"
Title (english)Tax burden analysis on the example of a company "Klesarstvo XY"
AuthorKristina Samardžić
MentorJosip Visković (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Hrvatska spada među zemlje sa višim poreznim opterećenjem u EU, što otežava poduzećima u svakodnevnom poslovanju. Cilj rada je analizirati opterećenost poduzetnika u kontekstu poreznih i drugih državnih nameta s kojima se poduzeće susreće te će se pomoću dostupnih podataka doći do zaključka je li porezni sustav stimulativan ili destimulativan za mala poduzeća u Hrvatskoj. Prema prikupljenim podacima za 2020. godinu i 2021. godinu, može se reći da poduzeće nije mnogo porezno opterećeno.... More Konkretno za 2020. godinu udio doprinosa na plaću u ukupnim prihodima bio je 3,57%, poreza na dobit 0,56%, te parafiskaliteta 0,80%, a za 2021. godinu doprinosa na plaću 3,98%, poreza na dobit 0,27% te parafiskaliteta 0,82%. Dakle, gledajući na poslovanje poduzeća odnosno na prihode koje ostvari na godišnjoj razini poduzeće nije mnogo porezno opterećeno. Stoga se može zaključiti da s obzirom na iznose plaćen ih nameta porezni sustav u Republici Hrvatskoj nije destimulativan za mala poduzeća. S druge strane usporedbom s drugim zemljana može se reći da je porezno opterećenje s obzirom na razinu razvijenosti ipak veliko te treba raditi na smanjenju tog opterećenja. Less
Abstract (english)
Croatia is among the countries with the highest tax burden in the EU, which makes it difficult for companies in their daily business. The aim of the paper is to analyze the workload of entrepreneurs in the context of tax and other state levies that the company faces, and using the available data, the conclusion will be reached whether the tax system is stimulating or disincentive for small businesses in Croatia. According to the collected data for the year 2020 and 2021, it can be said... More that the company is not heavily burdened with taxes. Specifically, for the year 2020, the share of salary contributions in total income was 3.57%, profit tax 0.56%, and parafiscals 0.80%, and for 2021 the share of salary contributions was 3.98%, profit tax 0.27% and parafiscal 0.82%. So, looking at the operations of the company, i.e. the income it generates on an annual level, the company is not taxed much. Therefore, it can be concluded that considering the amounts paid, the tax system in the Republic of Croatia is not a disincentive for small businesses. On the other hand, by comparing it with other countries, it can be said that the tax burden is still high considering the level of development, and work should be done to reduce this burden. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:820141
Study programmeTitle: Small Enterprise Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-09-20 18:18:17
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