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master's thesis
Smjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske
2023. urn:nbn:hr:124:564578
Bikić, Antea
University of Split
Faculty of economics Split

Cite this document

Bikić, A. (2023). Smjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:564578

Bikić, Antea. "Smjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:564578

Bikić, Antea. "Smjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:564578

Bikić, A. (2023). 'Smjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske', Master's thesis, University of Split, Faculty of economics Split, accessed 09 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:564578

Bikić A. Smjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske [Master's thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2025 January 09] Available at: https://urn.nsk.hr/urn:nbn:hr:124:564578

A. Bikić, "Smjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske", Master's thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:564578

Metadata
TitleSmjernice poreznog planiranja poreza na dobit u poreznom sustavu Republike Hrvatske
Title (english)Tax guidelines of the profit tax in the tax system of the Republic of Croatia
AuthorAntea Bikić
MentorNikša Nikolić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Prisilnost plaćanja jedna je od glavnih karakteristika poreza. Dok je državi bitna kontinuirana osnova financiranja, poreznim obveznicima prisilno plaćanje poreza izaziva animozitet koji dovodi do različitih aktivnosti kojima pokušava izbjeći plaćanje istog. Aktivnosti mogu biti zakonite ili nezakonite stoga razlikujemo zakonitu i nezakonitu poreznu evaziju. Upravo pojam poreznog planiranja proizlazi iz nastojanja da se smanji porezna obveze, bez sukoba sa zakonom, iskorištavajući tehnike i metode kako taj cilj što uspješnije postići. Njezino uporište leži u nesavršenosti poreznog zakonodavstva. Predmet istraživanja ovog završnog rada je ishođenje mogućih smjernica poreznog planiranja na planu poreza na dobit koje dozvoljava postojeća porezna regulativa. Za hrvatske poduzetnike važno je planiranje u nacionalnim okvirima, ali isto tako i u međunarodnim zato što je Hrvatskoj ulaskom u Europsku uniju omogućeno poslovanje na međunarodnom tržištu ulaskom u Europsku uniju. U tom kontekstu, pojašnjene se strategije off-shore poslovanja i korištenje Ugovora o izbjegavanju dvostrukog oporezivanja. Porezno planiranje, poduzetniku omogućava znatne uštede, ali samo ukoliko taj cilj provodi preko zakonom previđenih olakšica ili zakonskih nedorečenosti. Sve što prelazi u agresivno i nezakonito, od veće je štete nego koristi.
Abstract (english)
Paying by force is one of the main characteristics of taxes. While a continuous basis of financing is important for the state, forced payment of taxes causes animosity for taxpayers, which leads to various activities trying to avoid paying them. Activities can be legal or illegal, so we distinguish between legal and illegal tax evasion. The concept of tax planning comes from the effort to reduce tax liabilities, without conflicting with the law, using techniques and methods to achieve this goal as successfully as possible. Its basis lies in the imperfection of the tax legislation. The subject of research of this final paper is the derivation of possible guidelines for tax planning in terms of income tax, which is allowed by the existing tax regulations. For Croatian entrepreneurs, it is important to plan in the national framework, but also in the international framework, because by joining the European Union, Croatia has been enabled to expand business on the international market. In this context, off-shore business strategies and the usage of Double Taxation Agreements are clarified. Tax planning enables the entrepreneur to make significant savings, but only if he implements this goal through benefits provided by law or legal ambiguities. Everything that turns aggressive and illegal, does more harm than good.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:564578
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
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Created on2023-09-23 07:46:59