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undergraduate thesis
Oblici porezne evazije u Republici Hrvatskoj
2024. urn:nbn:hr:124:670434
Rogošić, Luka
University of Split
Faculty of economics Split

Cite this document

Rogošić, L. (2024). Oblici porezne evazije u Republici Hrvatskoj (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:670434

Rogošić, Luka. "Oblici porezne evazije u Republici Hrvatskoj." Undergraduate thesis, University of Split, Faculty of economics Split, 2024. https://urn.nsk.hr/urn:nbn:hr:124:670434

Rogošić, Luka. "Oblici porezne evazije u Republici Hrvatskoj." Undergraduate thesis, University of Split, Faculty of economics Split, 2024. https://urn.nsk.hr/urn:nbn:hr:124:670434

Rogošić, L. (2024). 'Oblici porezne evazije u Republici Hrvatskoj', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:670434

Rogošić L. Oblici porezne evazije u Republici Hrvatskoj [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2024 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:124:670434

L. Rogošić, "Oblici porezne evazije u Republici Hrvatskoj", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:124:670434

Metadata
TitleOblici porezne evazije u Republici Hrvatskoj
Title (english)Types of tax evasion in Croatia
AuthorLuka Rogošić
MentorJosip Visković (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2024-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Republika Hrvatska godišnje gubi oko 150 milijuna eura zbog porezne evazije. Porezna evazija može biti zakonita, kao što je smanjenje prijavljenog dohotka ili premještanje sjedišta poduzeća, ili nezakonita, poput krijumčarenja ili neprijavljivanja prihoda. Cilj istraživanja je proučiti porezni sustav, oblike poreza, načine porezne evazije i porezni menadžment. Porezna evazija može biti zakonita ili nezakonita. Zakoniti oblici uključuju korištenje pravnih mogućnosti za smanjenje poreznih obveza, dok nezakoniti oblici uključuju šverc i neprijavljene prihode. Porezna evazija predstavlja značajan problem za Republiku Hrvatsku. Potrebno je provesti mjere za smanjenje evazije, uključujući poboljšanje porezne administracije i jačanje međunarodne suradnje. Posljedice porezne evazije uključuju smanjenje državnih prihoda i povećanje poreznog opterećenja za poštene porezne obveznike. Evazija poreza na dodanu vrijednost, dohodak i dobit su najčešći oblici.
Abstract (english)
The Republic of Croatia loses around 150 million euros annually due to tax evasion. Tax evasion can be legal, such as underreporting income or moving a company's headquarters, or illegal, such as smuggling or failure to declare income. The aim of the research is to study the tax system, forms of taxes, ways of tax evasion and tax management. Tax evasion can be legal or illegal. Legal forms include the use of legal options to reduce tax obligations, while illegal forms include smuggling and undeclared income. Tax evasion is a significant problem for the Republic of Croatia. It is necessary to implement measures to reduce evasion, including improving tax administration and strengthening international cooperation. The consequences of tax evasion include a decrease in government revenues and an increase in the tax burden on honest taxpayers. Evasion of value added tax, income and profit are the most common forms.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:670434
Study programmeTitle: Small enterprise management
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik (baccalaureus) ekonomije (prvostupnik (baccalaureus) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2024-09-12 17:53:20